Report of Independent Registered Public Accounting Firm

To the Board of Trustees
Dreyfus State Municipal Bond Fund-
Dreyfus Pennsylvania Fund

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 State Municipal Bond Fund-
Dreyfus Pennsylvania Fund
(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 August 31, 2012.
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 August 31, 2012,
and with respect to agreement of security and similar
investment purchases and sales, for the period from
July 31, 2012 (the date of our last examination) through
August 31, 2012;

Count and inspection of all securities and similar
investments located in the vault of The Bank of New York
Mellon in New York and London, if any, without prior notice
to management;

Confirmation of all securities and similar investments
held by institutions in book entry form (i.e., 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;

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, if any, with
brokers/banks or to documentation of corresponding subsequent
cash receipts and agreement of underlying collateral with
The Bank of New York Mellon's records;

Agreement of pending purchase activity as of August 31, 2012
to documentation of subsequent broker statements;

Agreement of Dreyfus Family of Funds' (the "Funds") trade
tickets for 5 security purchases and 5 security sales
or maturities for the period from August 1, 2012 through
August 31, 2012, to the books and records of the Funds
noting that they had been accurately recorded and
subsequently settled;

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 State Municipal Bond Fund-
Dreyfus Pennsylvania Fund
complied with the requirements of subsections (b) and (c) of
Rule 17f-2 of the Act as of August 31, 2012
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 Trustees of
Dreyfus State Municipal Bond Fund-
Dreyfus Pennsylvania Fund
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
December 11, 2012





          UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
       Washington, DC 20549

           FORM N-17f-2

Certificate of Accounting or Securities and Similar
  Investments in the Custody of
 Management Investment Companies

Pursuant to Rule 17f-2 [17 CRF 270.17f-2]

1. Investment Company Act File     Date examination
    Number:              completed:
    811-4906         December 11, 2012

2.   State Identification Number:

AL   AK   AZ   AR   CA   CO
CT   DE   DC   FL   GA   HI
ID   IL   IN   IA   KS   KY
LA   ME   MD   MA   MI   MN
MS   MO   MI   NE   NV   NH
NJ   NM   NY   NC   ND   OH
OK   OR   PA   RI   SC   SD
TN   TX   UT   VT   VA   WA
WV   WI   WY   PUERTO
               RICO

Other
Specify:

3.   Exact name of investment company as specified in
     registration statement:

4.   Address of principal executive office: (number,
     street, city, state,  zip code) 200 Park Avenue,
     55th Floor , New York, NY 10166

INSTRUCTIONS

     The Form must be completed by investment
     companies that have custody of securities or
     similar investments

Investment Company

1.   All items must be completed by the investment
     company.

2.   Give this Form to the independent public
     accountant who, in compliance with Rule 17f-2
     under the Act and applicable state law, examine
     securities and similar investments in the custody
     of the investment company.

Accountant

3.   Submit this Form to the Securities and Exchange
     Commission and appropriate state securities
     administrators when filing the certificate of
     accounting required by Rule 17f-2 under the
     Act and applicable state law.  File the original
     and one copy with the Securities and Exchange
     Commissions's principal office in Washington
     D.C., one copy with the regional office for the
     region in which the investment company's
     principal business operations are conducted,
     and one copy with the appropriate state
     administrator(s), if applicable.

 THIS FORM MUST BE GIVEN TO YOUR
  INDEPENDENT PUBLIC ACCOUNTANT


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

We, as members of management of
Dreyfus State Municipal Bond Fund-
Dreyfus Pennsylvania Fund
(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 August 31, 2012, and from July 31, 2012
through August 31, 2012.

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 August 31, 2012  and from
July 31, 2012 through August 31, 2012
with respect to securities and similar investments
reflected in the investment account  of the Company.

Dreyfus State Municipal Bond Fund-
Dreyfus Pennsylvania Fund



By:

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