EX-99

                   REPORT OF INDEPENDENT AUDITORS


To the Shareholders and Board of Trustees of
Dreyfus Massachusetts Tax Exempt Bond Fund

In planning and  performing  our audit of the  financial  statements  of Dreyfus
Massachusetts  Tax  Exempt  Bond  Fund  for the  year  ended  May 31,  2003,  we
considered its internal control,  including control  activities for safeguarding
securities,  to determine our auditing  procedures for the purpose of expressing
our opinion on the financial  statements and to comply with the  requirements of
Form N-SAR, not to provide assurance on internal control.

The management of Dreyfus  Massachusetts Tax Exempt Bond Fund is responsible for
establishing   and   maintaining    internal   control.   In   fulfilling   this
responsibility, estimates and judgments by management are required to assess the
expected  benefits and related costs of controls.  Generally,  internal controls
that are  relevant to an audit  pertain to the  entity's  objective of preparing
financial  statements  for  external  purposes  that  are  fairly  presented  in
conformity with accounting  principles  generally accepted in the United States.
Those  controls  include  the   safeguarding  of  assets  against   unauthorized
acquisition, use, or disposition.

Because of inherent limitations in internal control, misstatements due to errors
or fraud may occur and not be detected.  Also,  projections of any evaluation of
internal  control to future  periods  are subject to the risk that it may become
inadequate  because of changes in  conditions  or that the degree of  compliance
with the policies or procedures may deteriorate.

Our consideration of internal control would not necessarily disclose all matters
in  internal   control  that  might  be  material   weaknesses  under  standards
established  by the  American  Institute  of  Certified  Public  Accountants.  A
material weakness is a condition in which the design or operation of one or more
of the specific internal control  components does not reduce to a relatively low
level the risk  that  errors  or fraud in  amounts  that  would be  material  in
relation to the financial statements being audited may occur and not be detected
within a timely  period by employees in the normal  course of  performing  their
assigned  functions.  However,  we noted no matters involving  internal control,
including control activities for safeguarding securities, and its operation that
we consider to be material weaknesses as defined above as of May 31, 2003.

This  report is  intended  solely  for the  information  and use of the Board of
Trustees and  management of Dreyfus  Massachusetts  Tax Exempt Bond Fund and the
Securities  and Exchange  Commission and is not intended to be and should not be
used by anyone other than these specified parties.


                                    ERNST & YOUNG LLP

July 3, 2003

EX-99

                                                         Sub-Item 77C

             Dreyfus MASSACHUSETTS TAX EXEMPT bond Fund

           MATTERS SUBMITTED TO A VOTE OF SECURITY HOLDERS

     A Special Meeting of Shareholders of Dreyfus Massachusetts Tax Exempt Bond
Fund (the "Fund") was held on December 18, 2002. Out of a total of 8,391,109.596
shares ("Shares") entitled to vote at the meeting, a total of 6,254,191.306 were
represented at the Meeting, in person or by proxy. The following matter was duly
approved of the holders of the Fund's outstanding Shares as follows:

      The Fund's  Charter was amended to permit the issuance
      of additional classes of shares.


      AFFIRMATIVE VOTES               AGAINST VOTES
      ABSTAINED VOTES
         5,100,266.878                893,509.038
           260,415.390