<PAGE> PAGE 1
000 B000000 05/31/94
000 C000000 765823
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0
000 J000000 U
001 A000000 DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND
001 B000000 811-4271
001 C000000 2129226793
002 A000000 144 GLENN CURTISS BOULEVARD
002 B000000 UNIONDALE
002 C000000 NY
002 D010000 11556
002 D020000 0144
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
015 A000001 THE BANK OF NEW YORK
015 B000001 C
015 C010001 NEW YORK
015 C020001 NY
015 C030001 10286
015 E010001 X
015 A000002 CHEMICAL BANK
015 B000002 S
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10172
015 E010002 X
015 A000003 BANKERS TRUST COMPANY
015 B000003 S
015 C010003 NEW YORK
015 C020003 NY
015 C030003 10015
015 E010003 X
015 A000004 BANKERS TRUST COMPANY
015 B000004 S
015 C010004 NEW YORK
015 C020004 NY
015 C030004 10015
015 E010004 X
018 000000 Y
019 A000000 Y
019 B000000 118
019 C000000 DREYFUSFAM
<PAGE> PAGE 2
022 A000001 GOLDMAN, SACHS & CO.
022 B000001 13-5108880
022 C000001 35997
022 D000001 6300
022 A000002 PAINEWEBBER INCORPORATED
022 B000002 13-2638166
022 C000002 14050
022 D000002 10000
022 A000003 BEAR, STEARNS & CO. INC.
022 B000003 13-3299429
022 C000003 6765
022 D000003 15016
022 A000004 SHAWMUT BANK, N.A.
022 B000004 04-1654298
022 C000004 12875
022 D000004 5008
022 A000005 REINOSO AND COMPANY, INCORPORATED
022 B000005 13-3318919
022 C000005 1931
022 D000005 12567
022 A000006 BAYBANKS BROKERAGE SERVICES, INC.
022 B000006 04-2653734
022 C000006 9517
022 D000006 4497
022 A000007 GRUNTAL & CO., INCORPORATED
022 B000007 13-3179859
022 C000007 11985
022 D000007 0
022 A000008 MORGAN STANLEY & CO. INCORPORATED
022 B000008 13-2655998
022 C000008 0
022 D000008 10694
022 A000009 BT SECURITIES CORPORATION
022 B000009 13-3131014
022 C000009 5000
022 D000009 5000
022 A000010 PRUDENTIAL SECURITIES INCORPORATED
022 B000010 22-2347336
022 C000010 5000
022 D000010 4900
023 C000000 116382
023 D000000 95226
028 A010000 7689
028 A020000 4501
028 A030000 0
028 A040000 4726
028 B010000 4289
028 B020000 628
028 B030000 0
028 B040000 5265
028 C010000 1241
<PAGE> PAGE 3
028 C020000 571
028 C030000 0
028 C040000 10000
028 D010000 6237
028 D020000 623
028 D030000 0
028 D040000 11947
028 E010000 6599
028 E020000 580
028 E030000 0
028 E040000 6083
028 F010000 3252
028 F020000 631
028 F030000 0
028 F040000 3705
028 G010000 29307
028 G020000 7534
028 G030000 0
028 G040000 41726
028 H000000 0
062 A000000 Y
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 5.4
062 F000000 0.0
062 G000000 0.0
062 H000000 0.0
062 I000000 0.0
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 92.1
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 20.6
064 A000000 Y
064 B000000 N
066 A000000 N
067 000000 N
068 A000000 N
068 B000000 N
069 000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
<PAGE> PAGE 4
070 C010000 N
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 N
070 K020000 N
070 L010000 N
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 Y
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 51515
071 B000000 51716
071 C000000 173254
071 D000000 30
072 A000000 12
072 B000000 11323
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 1104
072 G000000 0
072 H000000 0
072 I000000 245
072 J000000 19
072 K000000 0
072 L000000 20
072 M000000 12
072 N000000 12
072 O000000 1
<PAGE> PAGE 5
072 P000000 0
072 Q000000 0
072 R000000 30
072 S000000 20
072 T000000 0
072 U000000 0
072 V000000 0
072 W000000 18
072 X000000 1481
072 Y000000 0
072 Z000000 9842
072AA000000 629
072BB000000 2586
072CC010000 0
072CC020000 3680
072DD010000 9922
072DD020000 0
072EE000000 4813
073 A010000 0.9168
073 A020000 0.0000
073 B000000 0.4458
073 C000000 0.0000
074 A000000 1129
074 B000000 0
074 C000000 9050
074 D000000 155177
074 E000000 0
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 0
074 K000000 0
074 L000000 3256
074 M000000 13
074 N000000 168625
074 O000000 0
074 P000000 93
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 59
074 S000000 0
074 T000000 168473
074 U010000 10508
074 U020000 0
074 V010000 16.03
074 V020000 0.00
074 W000000 0.0000
074 X000000 5069
<PAGE> PAGE 6
074 Y000000 0
075 A000000 0
075 B000000 184060
076 000000 0.00
077 A000000 Y
077 B000000 Y
080 A000000 NATIONAL UNION FIRE INSURANCE COMPANY
080 B000000 VIGILANT INSURANCE COMPANY
080 C000000 105000
081 A000000 Y
081 B000000 146
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
SIGNATURE JOHN J. PYBURN
TITLE TREASURER
