Report of Independent Auditors


To the Shareholders and
Board of Trustees of
Dreyfus Florida Intermediate Municipal Bond Fund

In  planning and performing our audit of the financial statements of  Dreyfus
Florida  Intermediate  Municipal Bond Fund for the year  ended  December  31,
2000,  we  considered its internal control, including control activities  for
safeguarding securities, to determine our auditing procedures for the purpose
of  expressing our opinion on the financial statements and to comply with the
requirements of Form N-SAR, and not to provide assurance on internal control.

The  management  of  Dreyfus  Florida Intermediate  Municipal  Bond  Fund  is
responsible for establishing and maintaining internal control.  In fulfilling
this  responsibility, estimates and judgments by management are  required  to
assess  the  expected  benefits  and related costs  of  control.   Generally,
internal  controls  that  are relevant to an audit pertain  to  the  entity's
objective  of preparing financial statements for external purposes  that  are
fairly  presented in conformity with accounting principles generally accepted
in  the  United States.  Those internal controls include the safeguarding  of
assets against unauthorized acquisition, use, or disposition.

Because  of  inherent limitations in internal control, misstatements  due  to
errors  or  fraud  may occur and not be detected.  Also, projections  of  any
evaluation of internal control to future periods are subject to the risk that
it may become inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

Our  consideration  of  internal control would not necessarily  disclose  all
matters in internal control that might be material weaknesses under standards
established  by  the American Institute of Certified Public  Accountants.   A
material weakness is a condition in which the design or operation of  one  or
more  of  the  specific  internal control components does  not  reduce  to  a
relatively low level the risk that errors or fraud in amounts that  would  be
material in relation to the financial statements being audited may occur  and
not  be detected within a timely period by employees in the normal course  of
performing their assigned functions.  However, we noted no matters  involving
internal  control, including control activities for safeguarding  securities,
and its operation that we consider to be material weaknesses as defined above
at December 31, 2000.

This  report is intended solely for the information and use of the  Board  of
Trustees and management of Dreyfus Florida Intermediate Municipal Bond  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.



                                   ERNST & YOUNG LLP

February 1, 2001