June 4, 2004

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, NW

Washington, DC 20549

Re: Dreyfus Massachusetts Municipal Money Market Fund

   1940 Act File No.: 811-6273

   1933 Act File No.: 33-38741

Dear Sir/Madam:

Pursuant to Rule 497(j) under the Securities Act of 1933, this is to certify that the form of Prospectus and Statement of Additional Information for the above-referenced Fund does not differ from that contained in the most recent amendment to the Fund’s Registration Statement, electronically filed with the Securities and Exchange Commission on May 27, 2004, pursuant to Rule 485(b).

Very truly yours,

/s/ Gina Casso

   Gina Casso