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CONSENT OF INDEPENDENT AUDITORS We consent to the reference to our firm under the captions "Financial Highlights" and "Counsel and Independent Auditors" and to the use of report dated July 5, 2000, which is incorporated by reference, in this Registration Statement (Form N-1A No. 2-96709) of Dreyfus Massachusetts Tax Exempt Bond Fund. /s/ Ernst & Young LLP ERNST & YOUNG LLP New York, New York September 25, 2000
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