EX-99

                                                     Sub-Item 77Q3

I, Stephen E. Canter, certify that:

1. I have reviewed this report on Form N-SAR
of Dreyfus Strategic Municipal Bond Fund;

2. Based on my knowledge, this report does
not contain any untrue statement of a
material fact or omit to state a material
fact necessary to make the statements
made, in light of the circumstances under
which such statements were made, not
misleading with respect to the period
covered by this report;

3. Based on my knowledge, the financial
information included in this report,
and the financial statements on which
the financial information is based,
fairly present in all material respects
the financial condition, results of
operations, changes in net assets, and
cash flows (if the financial statements
are required to include a statement of
cash flows) of the registrant as of, and
for, the periods presented in this report;

4. The registrant's other certifying officer
and I are responsible for establishing
and maintaining disclosure controls and
procedures (as defined in rule 30a-2(c)
under the Investment Company Act) for the
registrant and have:

a) designed such disclosure controls and
procedures to ensure that material
information relating to the registrant,
including its consolidated subsidiaries,
is made known to us by others within those
entities, particularly during the period in
which this report is being prepared;
b) evaluated the effectiveness of the registrant's
disclosure controls and procedures as of a
date within 90 days prior to the filing
date of this report (the "Evaluation Date");
and
c) presented in this report our conclusions
about the effectiveness of the disclosure
controls and procedures based on our
evaluation as of the Evaluation Date;

5. The registrant's other certifying officer
and I have disclosed, based on our most
recent evaluation, to the registrant's
auditors and the audit committee of the
registrant's board of directors (or persons
performing the equivalent functions):

a) all significant deficiencies in the design
or operation of internal controls which
could adversely affect the registrant's
ability to record, process, summarize, and
report financial data and have identified
for the registrant's auditors any material
weaknesses in internal controls; and
b) any fraud, whether or not material,
that involves management or other employees
who have a significant role in the
registrant's internal controls; and



6. The registrant's other certifying officer
and I have indicated in this report whether
or not there were significant changes in
internal controls or in other factors that
could significantly affect internal
controls subsequent to the date of our
most recent evaluation, including any
corrective actions with regard to
significant deficiencies and material
weaknesses.












Date: 1/24/03

/s/ Stephen E. Canter
Stephen E. Canter
President

EX-99

Report of Independent Auditors


To the Shareholders and Board of Directors
Dreyfus Strategic Municipal Bond Fund, Inc.

In planning and performing our audit of the financial
statements of Dreyfus Strategic Municipal Bond Fund,
Inc. for the year ended November 30, 2002, we
considered its internal control, including control
activities for safeguarding securities, in order
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 Strategic Municipal
Bond Fund, Inc. 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, 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, error or fraud may occur and not be
detected.  Also, projection of any evaluation
of internal control to future periods is subject
to the risk that it may become inadequate because
of changes in conditions or that the
effectiveness of the design and operation
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 internal control components does
not reduce to a relatively low level the risk that
misstatements caused by error 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 and its operation, including controls
for safeguarding securities, that we consider to
be material weaknesses as defined above as of
November 30, 2002.

This report is intended solely for the information
and use of management and the Board of Directors
of Dreyfus Strategic Municipal Bond Fund, Inc.
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

January 7, 2003

EX-99

					Exhibit


SUB-ITEM
77Q3(a)

(i) Based on an evaluation of the
Disclosure Controls as of a
date within 90 days of the Filing
Date, the Disclosure Controls are
effectively designed to ensure that
information required to be disclosed
by the Fund in the Report is recorded,
processed, summarized and reported by
the Filing Date, including ensuring
that information required to be disclosed
in the Report is accumulated and
communicated to the Fund's management,
including the Fund Officers, as
appropriate to allow timely
decisions regarding required
disclosure

(ii) There were no significant changes
in the Fund's internal controls or
in other factors that could
significantly affect these controls
subsequent to the date of their
evaluation, and there were no
corrective actions with regard to
significant deficiencies and material
weaknesses.

(iii) Certification of principal
executive officer (see attached).
Certification of principal
financial officer (see attached).
Revisedexhibit.doc

EX-99

Sub-Item 77Q3

I, James Windels, certify that:

1. I have reviewed this report on Form N-SAR
of Dreyfus Strategic Municipal Bond Fund;

2. Based on my knowledge, this report does
not contain any untrue statement of a
material fact or omit to state a material
fact necessary to make the statements made,
in light of the circumstances under which
such statements were made, not misleading
with respect to the period covered by
this report;

3. Based on my knowledge, the financial
information included in this report,
and the financial statements on which
the financial information is based,
fairly present in all material respects
the financial condition, results of
operations, changes in net assets,
and cash flows (if the financial
statements are required to include a
statement of cash flows) of the registrant
as of, and for, the periods presented
in this report;

4. The registrant's other certifying officer
and I are responsible for establishing
and maintaining disclosure controls and
procedures (as defined in rule 30a-2(c)
under the Investment Company Act)
for the registrant and have:

a) designed such disclosure controls and
procedures to ensure that material
information relating to the registrant,
including its consolidated subsidiaries,
is made known to us by others within those
entities, particularly during the period
in which this report is being prepared;
b) evaluated the effectiveness of the
registrant's disclosure controls and
procedures as of a date within 90 days
prior to the filing date of this report
(the "Evaluation Date"); and
c) presented in this report our conclusions
about the effectiveness of the disclosure
controls and procedures based on our
evaluation as of the Evaluation Date;

5. The registrant's other certifying officer
and I have disclosed, based on our most
recent evaluation, to the registrant's
auditors and the audit committee of the
registrant's board of directors
(or persons performing the equivalent
functions):

a) all significant deficiencies in the
design or operation of internal controls
which could adversely affect the registrant's
ability to record, process, summarize, and
report financial data and have identified for
the registrant's auditors any material weaknesses
in internal controls; and
b) any fraud, whether or not material, that
involves management or other employees who
have a significant role in the registrant's
internal controls; and



6. The registrant's other certifying officer
and I have indicated in this report
whether or not there were significant
changes in internal controls or in other
factors that could significantly affect
internal controls subsequent to the date
of our most recent evaluation, including
any corrective actions with regard to
significant deficiencies and material
weaknesses.












Date: 1/24/03

/s/ James Windels
James Windels
Treasurer