DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND, 497J, 1996-09-03

DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND
497J, 1996-09-03

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                 DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND



                                              September 3, 1996



Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549

Att: Filings - Rule 497(j)

     Re:   Dreyfus Massachusetts Tax Exempt Bond Fund
           Registration Statement File No.: 2-96709
           CIK No.: 765823

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, Post-Effective
Amendment No. 15 to the Registration Statement, electronically filed with the
Securities and Exchange Commission on August 29, 1996.

                                              Very truly yours,



                                              Matt Bromberg

MB:dp
Enclosures


cc:  Ernst & Young
     Stroock & Stroock & Lavan