UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM N-PX

ANNUAL REPORT OF PROXY VOTING RECORD OF

REGISTERED MANAGEMENT INVESTMENT COMPANY 

Investment Company Act file number: 811- 4271 

Dreyfus Massachusetts Tax Exempt Bond Fund

(Exact name of registrant as specified in charter)

c/o The Dreyfus Corporation

200 Park Avenue

New York, New York 10166

(Address of principal executive offices) (Zip code)

Mark N. Jacobs, Esq.

200 Park Avenue

New York, New York 10166

(Name and address of agent for service)

Registrant's telephone number, including area code: (212) 922-6000 

Date of fiscal year end: 5/31

Date of reporting period: July 1, 2004-June 30, 2005

Item 1. Proxy Voting Record

Dreyfus Massachusetts Tax Exempt Bond Fund

The Registrant merged into Dreyfus Premier State Municipal Bond – Massachusetts Series as of October 20, 2004. The Registrant did not hold any voting securities and accordingly did not vote any proxies during the reporting period.

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SIGNATURES

Pursuant to the requirements of the Investment Company Act of 1940, the Registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

Dreyfus Massachusetts Tax Exempt Bond Fund

By:	/s/ Stephen E. Canter
	Stephen E. Canter
	President
Date:	July 18, 2005

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