EX-99

                        SUB-ITEM 77E - LEGAL PROCEEDINGS

In early 2004, a purported shareholder in the Dreyfus Disciplined Stock Fund and
a  purported  shareholder  in the Dreyfus S&P 500 Stock Index Fund (now known as
Dreyfus BASIC S&P 500 Stock Index Fund) each filed similar class action lawsuits
in the United States  District  Court for the Western  District of  Pennsylvania
against  Mellon   Financial   Corporation,   Mellon  Bank,   N.A.,  The  Dreyfus
Corporation,  Founders Asset Management LLC, and the directors of certain of the
Dreyfus Funds (together,  the "Funds"). (Hays v. Mellon Financial Corp., et. al.
and Wortman v. Mellon Financial Corp., et. al.)

In September  2004,  plaintiffs  served a  Consolidated  Amended  Complaint (the
"Amended  Complaint") on behalf of a purported class of all persons who acquired
interests  in any of the Funds  between  January 30, 1999 and November 17, 2003,
and derivatively on behalf of the Funds. In addition to the defendants mentioned
above, Plaintiffs also named Dreyfus Service Corporation and Premier Mutual Fund
Services, Inc. and two additional directors of certain Funds as defendants.  The
Amended  Complaint in the newly styled In re Dreyfus Mutual Funds Fee Litigation
alleges violations of Sections 34(b),  36(a), 36(b), and 48(a) of the Investment
Company Act of 1940,  Section 215 of the  Investment  Advisers Act of 1940,  the
Pennsylvania  Unfair Trade Practices and Consumer  Protection Law and common-law
claims.  Plaintiffs seek to recover allegedly  improper and excessive Rule 12b-1
and advisory fees allegedly  charged to the Funds for marketing and distribution
services.  More specifically,  plaintiffs claim, among other things,  that 12b-1
fees and directed brokerage were improperly used to pay brokers to recommend the
Funds over other funds,  and that such payments were not disclosed to investors.
In addition,  plaintiffs assert that economies of scale and soft-dollar benefits
were not passed on to the Funds.  Plaintiffs further allege that 12b-1 fees were
improperly  charged to certain of the Funds that were  closed to new  investors.
The Amended Complaint seeks compensatory and punitive damages, rescission of the
advisory  contracts,  and an accounting and restitution of any unlawful fees, as
well as an award of attorneys' fees and litigation expenses.

As noted,  some of the claims in this  litigation are asserted  derivatively  on
behalf of the Funds. With respect to such derivative claims, the Funds have been
named as nominal defendants and no relief is sought against the Funds.

Defendants filed motions to dismiss the Amended  Complaint on November 12, 2004,
and those motions are pending. No discovery has been conducted.

EX-99

                    DREYFUS PREMIER STATE MUNICIPAL BOND FUND
                              MASSACHUSETTS SERIES
                            Registration No. 811-4906

                                                                  Sub-Item 77I

The Registrant authorized the issuance of Class Z shares,  descriptions of which
appear in the documents incorporated by reference below:

1. The sections of the Registrant's  Prospectus  under the headings  "Expenses,"
"Account  Policies"  and  "Services for Fund  Investors,"  and the  Registrant's
Statement   of   Additional   Information   under   the   headings   "Management
Arrangements," "How to Buy Shares,"  "Distribution Plan and Shareholder Services
Plan,"  "How to Redeem  Shares"  and  "Shareholder  Services",  incorporated  by
reference to  Post-Effective  Amendment No. 39 to the Registration  Statement on
Form N-1A, filed on August 25, 2004, effective as of August 31, 2004.

2. The  Registrant's  Shareholder  Services Plan,  incorporated  by reference to
Exhibit (h) of Post-Effective  Amendment No. 37 to the Registration Statement on
Form N-1A, filed on March 10, 2004.

3. The Registrant's Rule 12b-1 Distribution  Plan,  incorporated by reference to
Exhibit (m) of Post-Effective  Amendment No. 37 to the Registration Statement on
Form N-1A, filed on March 10, 2004.

4. The Registrant's Rule 18f-3 Plan, incorporated by reference to Exhibit (n) of
Post-Effective  Amendment  No. 37 to the  Registration  Statement  on Form N-1A,
filed on March 10, 2004.

EX-99

                    DREYFUS PREMIER STATE MUNICIPAL BOND FUND
                              MASSACHUSETTS SERIES
                            Registration No. 811-4906
                                                                 Sub-Item 77M


During  the fiscal  period  ended  October  31,  2004,  the  Registrant  was the
surviving  entity of an exchange  transaction  with  Dreyfus  Massachusetts  Tax
Exempt Bond Fund (the "Acquired Fund") as described below.

On April 6, 2004 and April 28,  2004,  the  Registrant's  Board and the Acquired
Fund's Board,  respectively,  each unanimously approved an Agreement and Plan of
Reorganization  providing  for the  transfer  of all of the  assets,  subject to
liabilities, of the Acquired Fund to the Registrant in exchange (the "Exchange")
for Class Z shares of the  Registrant  having an aggregate net asset value equal
to the value of the Acquired Fund's net assets.

At a Special  Meeting of  Shareholders  of the Acquired  Fund held on October 6,
2004,  shareholders of the Acquired Fund voted to approve the Agreement and Plan
of Reorganization. The votes of the Registrant's shareholders were not solicited
since their approval or consent was not necessary for the Exchange.

After the close of business on October 20, 2004,  the  Exchange was  consummated
and the Class Z shares of the  Registrant  received  by the  Acquired  Fund were
distributed to  shareholders of the Acquired Fund in liquidation of the Acquired
Fund, with each shareholder  receiving a pro rata  distribution of shares of the
Registrant's  Class Z shares (or  fraction  thereof)  for shares of the Acquired
Fund held prior to the Exchange.  Following this liquidation,  the Acquired Fund
was dissolved.