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.