N-Q

	UNITED STATES
	SECURITIES AND EXCHANGE COMMISSION
	Washington, D.C. 20549
	FORM N-Q
QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT
	INVESTMENT COMPANY
Investment Company Act file number 811-5877
DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.
	(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:	11/30
Date of reporting period:	2/28/05
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FORM N-Q

Item 1.  Schedule of Investments. 

Dreyfus Strategic Municipal Bond Fund, Inc.
Statement of Investments
February 28, 2005 (Unaudited)
	Principal
Long-Term Municipal Investments--141.4%	Amount ($)		Value ($)
Alabama--1.0%
Jefferson County, Limited Obligation
School Warrant 5.50%, 1/1/2022	4,000,000		4,322,200
Alaska--4.3%
Alaska Housing Finance Corp.:
6.25%, 6/1/2035	5,905,000		6,261,662
6.05%, 6/1/2039 (Insured; MBIA)	11,915,000		12,393,506
Arizona--1.5%
Apache County Industrial Development Authority, PCR
(Tucson Electric Power Co.) 5.85%, 3/1/2028	2,220,000		2,219,778
Maricopa County Pollution Control Corp., PCR
(El Paso Electric Co.) 6.25%, 5/1/2037	4,000,000		4,055,360
Arkansas--2.1%
Arkansas Development Finance Authority, SFMR
6.25%, 1/1/2032	3,550,000		3,657,743
Little Rock School District
5.25%, 2/1/2030 (Insured; FSA)	5,000,000		5,313,450
California--8.2%
California
5.50%, 4/1/2028	5,450,000		5,978,487
California Department of Veteran Affairs,
Home Purchase Revenue 5.20%, 12/1/2028	5,000,000		5,008,250
California Department of Water Resources,
Power Supply Revenue 6%, 5/1/2015	12,500,000		14,448,125
California Health Facilities Financing Authority, Revenue
(Cedars-Sinai Medical Center) 6.25%, 12/1/2034	3,750,000		4,092,825
San Diego Unified School District Crossover
(Election 1998)
5.50%, 7/1/2023 (Insured; MBIA)	5,000,000		5,842,850
Colorado--3.6%
Colorado Health Facilities Authority, Revenue
(American Housing Foundation 1, Inc.)	2,015,000		2,035,089
8.50%, 12/1/2031
Denver City and County, Special Facilities Airport Revenue
(United Air Lines) 6.875%, 10/1/2032	2,700,000	a	2,308,500

Northwest Parkway Public Highway Authority, Revenue
(First Tier Subordinated) 7.125%, 6/15/2041	5,500,000		5,992,525
Silver Dollar Metropolitan District
7.05%, 12/1/2030 (Prerefunded; 12/1/2006)	4,825,000	b	5,181,471
Connecticut--4.8%
Connecticut Development Authority, PCR
(Connecticut Light and Power) 5.95%, 9/1/2028	9,000,000		9,546,480
Connecticut Health and Educational Facilities
Authority, Revenue (Yale University)
5%, 7/1/2042	5,000,000		5,166,350
Connecticut Resource Recovery Authority
(American Refunding-Fuel Company)
6.45%, 11/15/2022	4,985,000		5,049,306
Mohegan Tribe Indians Gaming Authority,
Public Improvement-Priority Distribution
6.25%, 1/1/2031	1,000,000		1,059,170
District of Columbia--1.3%
Metropolitan Washington Airports Authority,
Special Facilities Revenue
(Caterair International Corp.) 10.125%, 9/1/2011	5,420,000		5,427,696
Florida--4.2%
Florida Housing Finance Corp., Housing Revenue
(Seminole Ridge Apartments)
6%, 4/1/2041 (Collateralized; GNMA)	6,415,000		6,713,233
Miami-Dade County Expressway Authority,
Toll System Revenue
5.125%, 7/1/2029 (Insured; FGIC)	4,000,000		4,191,520
Orange County Health Facilities Authority, Revenue:
(Adventist Health System) 6.25%, 11/15/2024	3,000,000		3,321,420
(Orlando Regional Healthcare System) 6%, 10/1/2026	3,500,000		3,703,350
Georgia--2.0%
Agusta Airport Revenue
5.45%, 1/1/2031	2,500,000		2,514,175
Atlanta Airport Revenue
5.25%, 1/1/2025 (Insured; FSA)	3,000,000		3,171,060
Savannah Economic Development Authority,
Environmental Improvement Revenue
(International Paper Company) 6.20%, 8/1/2027	2,670,000		2,866,165
Idaho--.2%
Idaho Housing & Finance Association, SFMR
6.35%, 1/1/2030 (Collateralized; FNMA)	715,000		750,886

Illinois--7.4%
Chicago O'Hare International Airport:
General Airport Revenue (3rd Lien B-2)
6%, 1/1/2029 (Insured; XLCA)	5,000,000		5,617,450
Special Facility Revenue
(American Airlines Incorporated)
8.20%, 12/1/2024	5,000,000		4,203,900
Illinois Educational Facilities Authority Revenues
(University of Chicago)
5.125%, 7/1/2038 (Insured; MBIA)	5,000,000		5,140,800
Illinois Health Facilities Authority, Revenue:
(Advocate Network Health Care) 6.125%, 11/15/2022	5,000,000		5,579,450
(OSF Healthcare Systems) 6.25%, 11/15/2029	10,900,000		11,568,279
Indiana--1.6%
Franklin Township School Building Corp.
6.125%, 1/15/2022 (Prerefunded 7/15/2010)	6,000,000	b	6,991,320
Kansas--1.7%
Wyandotte County Kansas City,
Unified Government Utility Systems Revenue
5.65%, 9/1/2022 (Insured; AMBAC)	6,365,000		7,439,094
Louisiana--2.5%
Parish of De Soto, Environmental Improvement
Revenue (International Paper Co.)	2,900,000		2,984,709
6.55%, 4/1/2019
West Feliciana Parish, PCR (Entergy Gulf States):
7%, 11/1/2015	3,000,000		3,055,320
6.60%, 9/1/2028	4,700,000		4,783,049
Maryland--1.2%
Maryland Economic Development Corp.,
Student Housing Revenue (University of Maryland)
5.75%, 10/1/2033	2,550,000		2,669,442
Maryland Industrial Development Financing
Authority, EDR (Medical Waste Associates
Limited Partnership) 8.75%, 11/15/2010	3,710,000	a	2,596,110
Massachusetts--4.4%
Massachusetts Bay Transportation Authority,
Massachusetts Sales Tax Revenue 5%, 7/1/2035	7,000,000		7,179,200
Massachusetts Development Finance Agency Revenue
(WGBH Educational Foundation)
5.375%, 1/1/2042 (Insured; AMBAC)	5,750,000		6,112,768
Massachusetts Health and Educational Facilities
Authority, Revenue:

(Civic Investments) 9%, 12/15/2015	2,000,000		2,316,680
(Partners Healthcare System) 5.75%, 7/1/2032	3,000,000		3,287,280
Michigan--2.9%
Michigan Hospital Finance Authority, HR
(Genesys Health System Obligated Group)
8.125%, 10/1/2021 (Prerefunded 10/1/2005)	5,000,000	b	5,268,750
Michigan Strategic Fund, SWDR
(Genesee Power Station) 7.50%, 1/1/2021	7,450,000		7,083,684
Mississippi--.7%
Mississippi Business Finance Corporation, PCR
(Systems Energy Resources, Inc.) 5.90%, 5/1/2022	3,160,000		3,198,489
Nebraska--.6%
Nebraska Investment Finance Authority, SFMR
9.845%, 3/1/2026	2,150,000	c,d	2,444,464
Nevada--3.3%
Washoe County:
(Reno-Sparks Convention) 6.40%, 7/1/2029
(Insured; FSA) (Prerefunded 1/1/2010)	8,000,000	b	9,203,280
Water Facility Revenue (Sierra Pacific Power Co.)
5%, 3/1/2036	5,000,000		5,092,300
New Hampshire--3.5%
New Hampshire Business Finance Authority, PCR
(Public Service Co.):
6%, Series D 5/1/2021 (Insured; MBIA)	2,690,000		2,943,156
6%, Series E 5/1/2021 (Insured; MBIA)	6,000,000		6,564,660
New Hampshire Industrial Development Authority, PCR
(Connecticut Light) 5.90%, 11/1/2016	5,400,000		5,539,860
New Jersey--3.7%
New Jersey Economic Development Authority
Special Facilities Revenue (Continental Airlines, Inc.):
6.25%, 9/15/2019	3,620,000		3,044,239
6.25%, 9/15/2029	2,500,000		1,990,225
Tobacco Settlement Financing Corporation
7%, 6/1/2041	10,095,000		10,842,131
New Mexico--1.0%
New Mexico Finance Authority
Transportation Revenue
5.25%, 6/15/2020 (Insured; MBIA)	4,000,000		4,392,920
New York--4.6%
New York City 5.75%, 8/1/2014	5,000,000		5,603,500

New York City Transitional Finance Authority, Revenue
(Future Tax Secured) 5.375%, 11/15/2021	5,000,000		5,510,700
New York State Dormitory Authority, Revenue:
(Consolidated City University Systems)
5.50%, 7/1/2017 (Prerefunded; 7/1/2011)	3,060,000	b	3,439,440
(Marymount Manhattan College)
6.25%, 7/1/2029 (Insured; Radian)	4,000,000		4,476,280
(Suffolk County Judicial Facility)
9.50%, 4/15/2014	605,000		866,003
North Carolina--.6%
North Carolina Eastern Municipal Power Agency,
Power Systems Revenue 6.70%, 1/1/2019	2,500,000		2,804,475
Ohio--6.3%
Cuyahoga County, HR (Metrohealth Systems)
6.15%, 2/15/2029	10,000,000		10,482,100
Cuyahoga County Hospital Facilities, Revenue
(UHHS/CSAHS Cuyahoga Inc. &
CSAHS/UHHS Canton Inc.) 7.50%, 1/1/2030	3,500,000		3,949,855
Mahoning County Hospital Facilities, Revenue
(Forum Health Obligation Group)
6%, 11/15/2032	4,000,000		4,281,160
Ohio Air Quality Development Authority, PCR
(Cleveland Electric Illuminating Co.)
6.10%, 8/1/2020	2,400,000		2,525,064
Ohio Housing Finance Agency, Mortgage Revenue
9.990%, 3/1/2029 (Collateralized; GNMA)	1,465,000	c,d	1,567,975
Ohio Water Development Authority, PCR
(Cleveland Electric) 6.10%, 8/1/2020	4,000,000		4,208,440
Oklahoma--4.1%
Oklahoma Development Finance Authority, Revenue
(St. John Health System) 6%, 2/15/2029	9,000,000		9,852,840
Oklahoma Industries Authority, Health System
Revenue (Obligation Group)
5.75%, 8/15/2029 (Insured; MBIA)	5,000,000		5,521,400
Tulsa Municipal Airport Trust Revenue
(American Airlines Project)
5.65%, 12/1/2035	2,550,000		2,417,528
Oregon--1.4%
Umatilla County Hospital Facility Authority, Revenue
(Catholic Health Initiatives):
5.50%, 3/1/2022	1,355,000		1,517,708
5.50%, 3/1/2022	1,040,000		1,125,280
Western Generation Agency,

Cogeneration Project Revenue
(Wauna Cogeneration) 7.40%, 1/1/2016	3,250,000		3,332,518
Pennsylvania--2.9%
Allegheny County Port Authority, Special Transportation
Revenue 6.125%, 3/1/2029
(Insured; MBIA) (Prerefunded 3/1/2009)	4,750,000	b	5,369,020
Pennsylvania Economic Development Financing
Authority, Exempt Facilities Revenue (Reliant Energy):
6.75%, Ser. A 12/1/2036	2,500,000		2,674,925
6.75%, Ser. B 12/1/2036	4,000,000		4,279,880
Pennsylvania Housing Finance Agency,
Multi-Family Development Revenue
8.25%, 12/15/2019	261,000		261,699
Rhode Island--1.5%
Rhode Island Health & Educational Building
Corporation Higher Educational Facilities
(University of Rhode Island)
5.875%, 9/15/2029 (Insured; MBIA)	5,910,000		6,585,277
South Carolina--6.0%
Greenville County School District
Installment Purchase Revenue
(Residuals-Series 982) 8.71%, 12/1/2028	5,000,000	c,d	5,766,550
Greenville Hospital System, Hospital Facilities Revenue
5.50%, 5/1/2026 (Insured; AMBAC)	7,000,000		7,703,780
Richland County, Environmental Improvement Revenue
(International Paper Company) 6.10%, 4/1/2023	6,500,000		6,990,945
South Carolina Medical Facilities, Hospital Facilities
Revenue 6%, 7/1/2019 (Prerefunded 7/1/2009)	5,000,000	b	5,651,150
Tennessee--3.9%
Johnson City Health and Educational Facilities Board, HR
(1st Mortgage-Mountain State Health):
7.50%, 7/1/2025	2,000,000		2,393,740
7.50%, 7/1/2033	4,875,000		5,784,188
Memphis Center City Revenue Finance Corp.
Sports Facility Revenue
(Memphis Redbirds) 6.50%, 9/1/2028	6,000,000		6,061,620
Tennessee Housing Development Agency
(Homeownership Program):
6%, 1/1/2028	2,415,000		2,436,035
6.40%, 7/1/2031	305,000		313,702
Texas--22.9%
Alliance Airport Authority, Special Facilities Revenue
(American Airlines Incorporated Project)

7.50%, 12/1/2029	5,095,000		3,672,017
Dallas - Fort Worth International Airport:
Joint Revenue 5.50%, 11/1/2021 (Insured; FSA)	7,000,000		7,610,330
Facility Improvement Corp. Revenue
(Bombardier Inc.) 6.15%, 1/1/2016	2,000,000		2,013,280
Gregg County Health Facilities Development
Corp., HR (Good Shepherd Medical Center)
6.375%, 10/1/2025	2,500,000		2,841,025
Harris County Health Facilities Development
Corp., HR (Memorial Hermann Healthcare)
6.375%, 6/1/2029	7,000,000		7,673,120
Harris County-Houston Sports Authority,
Revenue (Third Lien-A-3)
Zero Coupon, 11/15/2031 (Insured; MBIA)	9,685,000		2,293,989
Katy Independent School District
6.125%, 2/15/2032	11,360,000		12,507,587
Sabine River Authority, PCR (TXU Electric):
6.45%, 6/1/2021	4,900,000		5,260,395
5.50%, 5/1/2022	5,490,000		5,944,517
Springhill Courtland Heights Public
Facility Corp., MFHR 5.85%, 12/1/2028	6,030,000		5,830,467
Texas:
(Veterans ) 6%, 12/1/2030	3,935,000		4,258,968
(Veterans Housing Assistance Program)
6.10%, 6/1/2031	8,510,000		9,129,273
Texas Department of Housing and Community Affairs:
Collateralized Home Mortgage Revenue
11.691%, 7/2/2024	2,250,000	c	2,308,792
Residential Mortgage Revenue
5.35%, 7/1/2033	5,735,000		5,857,729
Texas Turnpike Authority,
Central Texas Turnpike System Revenue
5.25%, 5/15/2042 (Insured; AMBAC)	6,875,000		7,224,043
Tomball Hospital Authority, Revenue:
6.125%, 7/1/2023	3,680,000		3,705,760
(Tomball Regional Hospital) 6%, 7/1/2025	4,650,000		4,716,774
Tyler Health Facilities Development Corp., HR
(East Texas Medical Center Regional Health)
6.75%, 11/1/2025	5,850,000		5,862,227
Utah--.9%
Carbon County, SWDR (Sunnyside Cogeneration)
7.10%, 8/15/2023	4,122,000		4,060,252
Virginia--6.5%
Henrico County Economic Development Authority,

Revenue (Bon Secours Health System)
5.60%, 11/15/2030	3,140,000		3,300,517
Henrico County Industrial Development Authority,
Revenue (Bon Secours Health System)
9.647%, 8/23/2027	7,500,000	c	10,488,675
University of Virginia, University Revenues
5%, 6/1/2033	4,975,000		5,188,229
Virginia Housing Development Authority,
Rental Housing 6.20%, 8/1/2024	8,520,000		9,105,580
Washington--3.5%
Energy Northwest, Revenue
(Wind Project) 6%, 7/1/2023
(Prerefunded; 1/1/2007)	3,670,000	b	3,989,070
Washington Higher Education Facilities Authority,
Revenue (Whitman College)
5.875%, 10/1/2029 (Prerefunded; 10/1/2009)	10,000,000	b	11,240,300
Wisconsin--5.0%
Badger Tobacco Asset Securitization Corp.
Tobacco Settlement Revenue
7%, 6/1/2028	14,570,000		15,481,353
Wisconsin Health and Educational Facilities
Authority, Revenue (Aurora Health Care)
6.40%, 4/15/2033	5,500,000		6,065,620
Wyoming--3.6%
Sweetwater County, SWDR (FMC Corp.):
7%, 6/1/2024	2,140,000		2,174,860
6.90%, 9/1/2024	2,465,000		2,499,534
Wyoming Student Loan Corp.,
Student Loan Revenue:
6.20%, 6/1/2024	5,000,000		5,395,000
6.25%, 6/1/2029	5,000,000		5,359,500
Total Long-Term Investments
(cost $581,418,901)			610,539,201
Short-Term Municipal Investments--2.0%
Alaska--1.1%
Valdez Alaska Marine Terminal Revenue, VRDN
(Exxon Pipeline Company):
Project A 1.78%	800,000		800,000
Project B 1.78%	2,000,000		2,000,000
Project C 1.78%	2,050,000		2,050,000
Louisiana--.2%

East Baton Rouge Parish, PCR, VRDN
(Exxon Project) 1.71%	800,000	800,000
Rhode Island--.2%
Rhode Island Industrial Facilities Corp.
Marine Terminal Revenue, VRDN
(ExxonMobil Project) 1.78%	1,000,000	1,000,000
Texas--.5%
Lower Neches Valley Authority, IDC,
Exempt Facilities Revenue, VRDN
(ExxonMobil Project) 1.78%	1,900,000	1,900,000
Total Short-Term Investments
(cost $8,550,000)		8,550,000
Total Investments (cost $589,968,901)	143.4%	619,089,201
Liabilities, Less Cash and Receivables	-0.3%	(1,426,191)
Preferred Stock, at redemption value	(43.1%)	(186,000,000)
Net Assets	100.0%	431,663,010
Notes to Statement of Investments:

a	Non-income producing security, interest payments in default.
b	Bonds which are prerefunded are collateralized by U.S. Government securities which are held in escrow and are used to
pay principal and interest on the municipal issue and to retire the bonds in full at the earliest refunding date.
c	Inverse floater security - the interest rate is subject to change periodically.
d	Securities exempt from registration under Rule 144A of the Securities Act of 1933. These securities may be resold in
transactions exempt from registration, normally to qualified institutional buyers. These Securities have been deemed to be
liquid by the Investment Advisor. At February 28, 2005 these securities amounted to $9,778,989 or 2.3% of net assets.
e	Securities payable on demand. Variable interest rate--subject to periodic change.
f	Securities valuation policies and other investment related disclosures are hereby incorporated by reference to the annual
and semi annual reports previously filed with the Securities and Exchange on Form N-CSR.

Item 2.  Controls and Procedures. 

(a) The Registrant's principal executive and principal financial officers have concluded, based on their evaluation of the Registrant's disclosure controls and procedures as of a date within 90 days of the filing date of this report, that the Registrant's disclosure controls and procedures are reasonably designed to ensure that information required to be disclosed by the Registrant on Form N-Q is recorded, processed, summarized and reported within the required time periods and that information required to be disclosed by the Registrant in the reports that it files or submits on Form N-Q is accumulated and communicated to the Registrant's management, including its principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.

(b) There were no changes to the Registrant's internal control over financial reporting that occurred during the Registrant's most recently ended fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Registrant's internal control over financial reporting.

Item 3.  Exhibits. 

(a) Certifications of principal executive and principal financial officers as required by Rule 30a-2(a) under the Investment Company Act of 1940.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934 and 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 STRATEGIC MUNICIPAL BOND FUND, INC.

By:	/s/ Stephen E. Canter
	Stephen E. Canter
	President
Date:	April 20, 2005

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this Report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

By:	/s/ Stephen E. Canter
	Stephen E. Canter
	Chief Executive Officer
Date:	April 20, 2005
By:	/s/ James Windels
James Windels
	Chief Financial Officer
Date:	April 20, 2005

	EXHIBIT INDEX
(a)	Certifications of principal executive and principal financial officers as required by Rule 30a-
2(a) under the Investment Company Act of 1940. (EX-99.CERT)

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EX-99.CERT

SECTION 302 CERTIFICATION 

I, Stephen E. Canter, certify that:

1. I have reviewed this report on Form N-Q of DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.;

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 schedule of investments included in this report fairly present in all material respects the investments of the registrant as of the end of the fiscal quarter for which the report is filed;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, 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) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed 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 and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and

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(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

By:	/s/ Stephen E. Canter
	Stephen E. Canter
	Chief Executive Officer
Date:	April 20, 2005

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SECTION 302 CERTIFICATION 

I, James Windels, certify that:

1. I have reviewed this report on Form N-Q of DREYFUS STRATEGIC MUNICIPAL BOND FUND, INC.;

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 schedule of investments included in this report fairly present in all material respects the investments of the registrant as of the end of the fiscal quarter for which the report is filed;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, 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) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed 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 and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize, and report financial information; and

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(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

By:	/s/ James Windels
James Windels
	Chief Financial Officer
Date:	April 20, 2005

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