EX-23

                                                PricewaterhouseCoopers LLP
                                                300 Madison Avenue
                                                New York NY 10017
                                                Telephone (646) 471-3000
                                                www.pwc.com




             Report of Independent Registered Public Accounting Firm




To the Board of Directors and Shareholders of
Dreyfus Stock Index Fund, Inc.

In planning and performing our audits of the financial statements of Dreyfus
Stock Index Funds, Inc. (the Company) as of and for the year ended December 31,
2006, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Company's internal control
over financial reporting, including control activities for safeguarding
securities, as a basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply with the
requirements of Form N-SAR, but not for the purpose of expressing an opinion on
the effectiveness of the Company's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Company is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of controls. A company's internal control
over financial reporting is a process designed 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. Such internal control over financial reporting includes
policies and procedures that provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or disposition of a
company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis. A significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the company's ability to initiate, authorize, record, process
or report external financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a
misstatement of the company's annual or interim financial statements that is
more than inconsequential will not be prevented or detected. A material weakness
is a control deficiency, or combination of control deficiencies, that results in
more than a remote likelihood that a material misstatement of the annual or
interim financial statements will not be prevented or detected.

Our consideration of the Company's internal control over financial reporting was
for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control over financial
reporting that might be significant deficiencies or material weaknesses under
standards established by the Public Company Accounting Oversight Board (United
States). However, we noted no deficiencies in the Company's internal control
over financial reporting and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above as of
December 31, 2006.

This report is intended solely for the information and use of management and the
Board of Directors of Dreyfus Stock Index Funds, 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.



PricewaterhouseCoopers LLP
New York, New York
February 7, 2007

EX-99

                                                                  ITEM 77K


At meetings held on December 5, 2006, the Audit Committee and the Board of
Trustees of Dreyfus Premier Manager Funds II engaged Ernst & Young LLP to
replace PricewaterhouseCoopers LLP as the independent registered public
accountant to Dreyfus Premier Balanced Opportunity Fund, Dreyfus Premier Blue
Chip Fund and Dreyfus Premier Select Fund (the "Series"), effective upon the
conclusion of the audits of the 2006 financial statements of the Series. The
principal accountant's reports on the financial statements for the past two
years did not contain an adverse opinion or a disclaimer of opinion, or a
qualified, and was not qualified or modified as to uncertainty, audit scope, or
accounting principles. There were no disagreements with the principal accountant
on any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure.