October 2, 2000


Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549

Re:   Dreyfus Massachusetts Tax Exempt Bond Fund, Inc.
      811-4271;  2-96709

Dear Sir/Madam:

      Pursuant to Rule 497(j) under the Securities Act of 1933, this is to
certify that the form of Prospectus and Statement of Additional Information
for the above-referenced Fund does not differ from that contained in the most
recent amendment to the Fund's Registration Statement, electronically filed
with the Securities and Exchange Commission on September 28, 2000, pursuant
to Rule 485(b).


                                          Very truly yours,

                                          /s/ John B. Hammalian

                                          John B. Hammalian
                                          Secretary