April 2, 1997
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Dreyfus Liquid Assets, Inc.
Registration Statement File No. 2-49073
CIK No. 030158
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
that would have been filed under paragraph (b) or (c) of this section 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 March 25, 1997.
Very truly yours,
Carol A. Covelli
The Dreyfus Corporation
CAC\
cc: Ernst & Young LLP
Stroock & Stroock & Lavan