DREYFUS CALIFORNIA TAX EXEMPT MONEY MARKET FUND
24F-2NT, 1995-05-26
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              DREYFUS CALIFORNIA TAX EXEMPT MONEY MARKET FUND
                                200 PARK AVENUE
                              NEW YORK, NY  10166


Securities and Exchange Commission
Judiciary Plaza                                         May 26, 1995
450 Fifth Street, NW
Washington, DC  20549


   DREYFUS CALIFORNIA TAX EXEMPT MONEY MARKET FUND
   Rule 24f-2 Notice - Registration Statement No. 2-95595 - CIK #0000762855

Gentlemen:

  On November 27, 1985, the Registration Statement of Dreyfus California Tax
Exempt Money Market Fund was declared effective by the SEC.  The Registration
Statement represented the Fund's election to register an indefinite number of
shares and this Notice, filed pursuant to Rule 24f-2, is for the fiscal year
ended March 31, 1995.

  The following information is furnished:

  (a) Shares registered under Securities Act
      of 1933 other than pursuant to Rule 24f(2)
      which remained unsold on April 1, 1994:                 120,612,276

  (b) Shares registered during fiscal year
      other than pursuant to Section 24(f)

  Post-Effective Amendment No. 14 effective 12/21/94:           1,391,227
                                                              -----------


  Total of (a) and (b)                                        122,003,503
                                                              ===========


                                                  SHARES        DOLLAR AMOUNT

  (c) Total number of shares sold during
      fiscal year ended 3/31/95 subject
      to registration under Rule 24f-2:       594,800,158     $594,800,158

  (d) Less shares redeemed during
      fiscal year ended 3/31/95:              637,586,542      637,586,542
                                             -------------    --------------

Net Sales During Fiscal Year [(c)-(d)]:      ( 42,786,384)   ($ 42,786,384)

                                             =============    ==============

  Less shares registered other than
  pursuant to Section 24(f)
  and the dollar amount thereof
  [(a) + (b)]:                                122,003,503     122,003,503
                                             -------------  --------------

  Balance:                                   (164,789,887)  ($164,789,887)
                                             =============  ==============


                                          -2-


                                   CALCULATION OF FEE

  Since the shares redeemed exceed the shares sold, no registration fee is
required.  An opinion of counsel is enclosed.


                                                   Very truly yours,

JJP/rtj                                            /s/ John J. Pyburn

                                                   John J. Pyburn,
cc:  Mr. J. deMichaelis, SEC                       Assistant Treasurer
     Ms. R. McLaughlin, E&Y
     Mr. S. Rosenberg, BONY



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