Report of Independent Registered Public Accounting Firm

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

We have examined management's assertion, included
in the accompanying Management Statement Regarding
Compliance with Certain Provisions of the Investment
Company Act of 1940, that
Dreyfus Strategic Municipal Bond Fund, Inc.
(the "Company")
complied with the requirements of
subsections (b) and (c) of Rule 17f-2 under the Investment
Company Act of 1940 ("the Act") as of June 30, 2016.
Management is responsible for the Company's compliance
with those requirements.  Our responsibility is to express
an opinion on management's assertion about the Company's
compliance based on our examination.

Our examination was conducted in accordance with the
standards of the Public Company Accounting
Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's
compliance with those requirements and performing such
other procedures as we considered necessary in the
circumstances. Included among our procedures were the
following tests performed as of June 30, 2016,
and with respect to agreement of securities and similar
investment purchases and sales, for the period from
May 31, 2016 (the date of our last examination) through
June 30,2016:

Confirmation of all securities and similar investments
located in the vault of the Depository Trust Company,
if any, without prior notice to management;

Confirmation of all securities and similar investments
held by institutions in book entry form (e.g., the Federal
Reserve Bank of Boston, the Depository Trust Company
and various sub-custodians);

Reconciliation of all such securities and similar investments
to the books and records of the Company and
The Bank of New York Mellon (the Custodian);

Confirmation of all securities hypothecated, pledged, placed
in escrow, or out for transfer with brokers, pledgees, transfer
agents or securities lending administrators;

Confirmation of all repurchase agreements with brokers/banks
or agreement of corresponding subsequent cash receipts to
bank statements, if any;

Agreement of underlying collateral related to all
repurchase agreements with The Bank of New York Mellon's
records, if any;

Agreement of 5 security purchases and 5 security sales
or maturities, if occurred, since our last examination of the Company's
books and records, to corresponding bank statements.

We believe that our examination provides a reasonable
basis for our opinion. Our examination does not provide
a legal determination on the Company's compliance with
specified requirements.

In our opinion, management's assertion that
Dreyfus Strategic Municipal Bond Fund, Inc.
complied with the requirements of subsections (b) and (c) of
Rule 17f-2 of the Act as of June 30, 2016
with respect to securities and similar
investments reflected in the investment account of the
Company is fairly stated, in all material respects.

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.

               /s/ERNST & YOUNG LLP

New York, New York
September 26, 2016




Management Statement Regarding Compliance with
        Certain Provisions
of the Investment Company Act of 1940

We, as members of management of
Dreyfus Strategic Municipal Bond Fund, Inc.
(the "Company"),
are responsible for complying with the
requirements of subsections (b) and (c) of Rule 17f-2,
"Custody of Investments by Registered Management
Investment Companies," of the Investment Company
Act of 1940.  We are also responsible for establishing
and maintaining effective internal controls over compliance
with those requirements.  We have performed an
evaluation  of the Company's compliance with the
requirements of subsections (b) and (c) of Rule 17f-2
as of June 30, 2016, and from May 31, 2016
(date of last examination)
through June 30, 2016.

Based on this evaluation, we assert that the Company
was in compliance with the requirements of subsections
(b) and (c) of Rule 17f-2 of the Investment Company
Act of 1940 as of June 30, 2016 and from
May 31, 2016 (date of last examination) through
June 30, 2016 with respect to securities and similar
investments reflected in the investment account of the Company.

Dreyfus Strategic Municipal Bond Fund, Inc.



By:

     /s/Jim Windels
     Jim Windels,
     Treasurer
     The Dreyfus Corporation