CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the captions “Financial Highlights” and “Counsel and Independent Auditors” and to the use of our report dated May 7, 2004, which is incorporated by reference, in this Registration Statement (Form N-1A Nos. 33-46586 and 811-6610) of Dreyfus California Intermediate Municipal Bond Fund.

/s/ ERNST & YOUNG

ERNST & YOUNG LLP

New York, New York

July 22, 2004