<PAGE> PAGE 1
000 B000000 05/31/99
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 2129226801
002 A000000 200 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10166
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 CHASE MANHATTAN BANK
015 B000002 S
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10172
015 E010002 X
018 000000 Y
019 A000000 Y
019 B000000 163
019 C000000 DREYFUSFAM
022 A000001 SALOMON SMITH BARNEY, INC.
022 B000001 13-1912900
022 C000001 28928
022 D000001 26410
022 A000002 MORGAN STANLEY DEAN WITTER & CO.
022 B000002 13-2655998
022 C000002 6264
022 D000002 8195
022 A000003 PAINEWEBBER INCORPORATED
022 B000003 13-2638166
022 C000003 3236
022 D000003 10220
022 A000004 GOLDMAN, SACHS & CO.
<PAGE> PAGE 2
022 B000004 13-5108880
022 C000004 4300
022 D000004 4300
022 A000005 FLEET SECURITIES, INC.
022 B000005 13-3217611
022 C000005 4073
022 D000005 4478
022 A000006 STATE STREET BANK & TRUST
022 B000006 04-1867445
022 C000006 7102
022 D000006 0
022 A000007 LEHMAN BROTHERS INC.
022 B000007 13-2518466
022 C000007 3650
022 D000007 2853
022 A000008 RAYMOND JAMES & ASSOCIATES, INC.
022 B000008 59-1237041
022 C000008 4484
022 D000008 0
022 A000009 ADVEST, INC.
022 B000009 06-0950348
022 C000009 1713
022 D000009 2710
022 A000010 J.P. MORGAN SECURITIES INC.
022 B000010 1332240166
022 C000010 0
022 D000010 4284
023 C000000 71391
023 D000000 69851
024 000000 N
026 A000000 Y
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 Y
027 000000 Y
028 A010000 1470
028 A020000 1388
028 A030000 0
028 A040000 4987
028 B010000 5693
028 B020000 458
028 B030000 0
028 B040000 2239
028 C010000 3060
028 C020000 448
028 C030000 0
<PAGE> PAGE 3
028 C040000 5668
028 D010000 1065
028 D020000 539
028 D030000 0
028 D040000 1546
028 E010000 5547
028 E020000 476
028 E030000 0
028 E040000 2220
028 F010000 464
028 F020000 442
028 F030000 0
028 F040000 5032
028 G010000 17299
028 G020000 3751
028 G030000 0
028 G040000 21692
028 H000000 0
029 000000 N
030 A000000 0
030 B000000 0.00
030 C000000 0.00
034 000000 N
035 000000 0
036 B000000 0
037 000000 Y
038 000000 0
039 000000 N
040 000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 N
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 Y
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 Y
055 B000000 N
057 000000 N
058 A000000 N
059 000000 Y
060 A000000 N
060 B000000 N
<PAGE> PAGE 4
061 000000 0
062 A000000 Y
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
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 98.6
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 21.1
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
070 C010000 Y
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 Y
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
<PAGE> PAGE 5
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 35681
071 B000000 30804
071 C000000 158177
071 D000000 19
072 A000000 12
072 B000000 9171
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 976
072 G000000 0
072 H000000 0
072 I000000 234
072 J000000 17
072 K000000 0
072 L000000 12
072 M000000 21
072 N000000 12
072 O000000 1
072 P000000 1
072 Q000000 0
072 R000000 31
072 S000000 12
072 T000000 0
072 U000000 0
072 V000000 0
072 W000000 12
072 X000000 1329
072 Y000000 0
072 Z000000 7842
072AA000000 887
072BB000000 1
072CC010000 0
072CC020000 2604
072DD010000 7819
072DD020000 0
072EE000000 1105
073 A010000 0.8191
<PAGE> PAGE 6
073 A020000 0.0000
073 B000000 0.1146
073 C000000 0.0000
074 A000000 0
074 B000000 0
074 C000000 0
074 D000000 158314
074 E000000 0
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 0
074 K000000 0
074 L000000 2707
074 M000000 18
074 N000000 161039
074 O000000 0
074 P000000 87
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 370
074 S000000 0
074 T000000 160582
074 U010000 9599
074 U020000 0
074 V010000 16.73
074 V020000 0.00
074 W000000 0.0000
074 X000000 3469
074 Y000000 0
075 A000000 0
075 B000000 162670
076 000000 0.00
077 A000000 Y
077 B000000 Y
080 A000000 NATIONAL UNION FIRE INSURANCE COMPANY
080 B000000 VIGILANT INSURANCE COMPANY
080 C000000 125000
081 A000000 Y
081 B000000 183
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
<PAGE> PAGE 7
SIGNATURE STEPHANIE PIERCE
TITLE ASSISTANT TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000765823
<NAME> DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> MAY-31-1999
<PERIOD-END> MAY-31-1999
<INVESTMENTS-AT-COST> 150830
<INVESTMENTS-AT-VALUE> 158314
<RECEIVABLES> 2707
<ASSETS-OTHER> 18
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 161039
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 457
<TOTAL-LIABILITIES> 457
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 152701
<SHARES-COMMON-STOCK> 9599
<SHARES-COMMON-PRIOR> 9420
<ACCUMULATED-NII-CURRENT> 65
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 331
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 7485
<NET-ASSETS> 160582
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 9171
<OTHER-INCOME> 0
<EXPENSES-NET> 1329
<NET-INVESTMENT-INCOME> 7842
<REALIZED-GAINS-CURRENT> 886
<APPREC-INCREASE-CURRENT> (2604)
<NET-CHANGE-FROM-OPS> 6124
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (7819)
<DISTRIBUTIONS-OF-GAINS> (1105)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 1918
<NUMBER-OF-SHARES-REDEEMED> (2127)
<SHARES-REINVESTED> 389
<NET-CHANGE-IN-ASSETS> 364
<ACCUMULATED-NII-PRIOR> 43
<ACCUMULATED-GAINS-PRIOR> 550
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 976
<INTEREST-EXPENSE> 1
<GROSS-EXPENSE> 1329
<AVERAGE-NET-ASSETS> 162670
<PER-SHARE-NAV-BEGIN> 17.01
<PER-SHARE-NII> .82
<PER-SHARE-GAIN-APPREC> (.17)
<PER-SHARE-DIVIDEND> (.82)
<PER-SHARE-DISTRIBUTIONS> (.11)
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 16.73
<EXPENSE-RATIO> .008
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
[ARTICLE] 6
[CIK] 0000765823
[NAME] DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND
[MULTIPLIER] 1000
<TABLE>
<S> <C>
[PERIOD-TYPE] YEAR
[FISCAL-YEAR-END] MAY-31-1999
[PERIOD-END] MAY-31-1999
[INVESTMENTS-AT-COST] 150830
[INVESTMENTS-AT-VALUE] 158314
[RECEIVABLES] 2707
[ASSETS-OTHER] 18
[OTHER-ITEMS-ASSETS] 0
[TOTAL-ASSETS] 161039
[PAYABLE-FOR-SECURITIES] 0
[SENIOR-LONG-TERM-DEBT] 0
[OTHER-ITEMS-LIABILITIES] 457
[TOTAL-LIABILITIES] 457
[SENIOR-EQUITY] 0
[PAID-IN-CAPITAL-COMMON] 152701
[SHARES-COMMON-STOCK] 9599
[SHARES-COMMON-PRIOR] 9420
[ACCUMULATED-NII-CURRENT] 65
[OVERDISTRIBUTION-NII] 0
[ACCUMULATED-NET-GAINS] 331
[OVERDISTRIBUTION-GAINS] 0
[ACCUM-APPREC-OR-DEPREC] 7485
[NET-ASSETS] 160582
[DIVIDEND-INCOME] 0
[INTEREST-INCOME] 9171
[OTHER-INCOME] 0
[EXPENSES-NET] 1329
[NET-INVESTMENT-INCOME] 7842
[REALIZED-GAINS-CURRENT] 886
[APPREC-INCREASE-CURRENT] (2604)
[NET-CHANGE-FROM-OPS] 6124
[EQUALIZATION] 0
[DISTRIBUTIONS-OF-INCOME] (7819)
[DISTRIBUTIONS-OF-GAINS] (1105)
[DISTRIBUTIONS-OTHER] 0
[NUMBER-OF-SHARES-SOLD] 1918
[NUMBER-OF-SHARES-REDEEMED] (2127)
[SHARES-REINVESTED] 389
[NET-CHANGE-IN-ASSETS] 364
[ACCUMULATED-NII-PRIOR] 43
[ACCUMULATED-GAINS-PRIOR] 550
[OVERDISTRIB-NII-PRIOR] 0
[OVERDIST-NET-GAINS-PRIOR] 0
[GROSS-ADVISORY-FEES] 976
[INTEREST-EXPENSE] 1
[GROSS-EXPENSE] 1329
[AVERAGE-NET-ASSETS] 162670
[PER-SHARE-NAV-BEGIN] 17.01
[PER-SHARE-NII] .82
[PER-SHARE-GAIN-APPREC] (.17)
[PER-SHARE-DIVIDEND] (.82)
[PER-SHARE-DISTRIBUTIONS] (.11)
[RETURNS-OF-CAPITAL] 0
[PER-SHARE-NAV-END] 16.73
[EXPENSE-RATIO] .008
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
