DREYFUS ONE HUNDRED PERCENT U S TREASURY LONG TERM FUND L P
24F-2NT, 1995-02-03
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                   DREYFUS 100% U.S. TREASURY LONG TERM FUND
                                200 PARK AVENUE
                              NEW YORK, NY  10166




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


      24f-2 Notice - DREYFUS 100% U.S. TREASURY LONG TERM FUND
      Registration Statement No. 33-00826 - CIK #779129

Gentlemen:

    On February 20, 1987, the Registration Statement of Dreyfus 100% U.S.
Treasury Long Term 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 December 31, 1994.

    The following information is furnished:

    (a) Shares registered under Securities Act
        of 1933 other than pursuant to Rule 24f(2)
        which remained unsold on 1/1/94:                           None

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

       Post-Effective Amendment No. 13 effective 8/26/94         3,589,955 
                                                              -------------

     Total of (a) and (b)                                        3,589,955
                                                              =============


                                                  SHARES        DOLLAR AMOUNT

    (c) Total number of shares sold during
        fiscal year ended 12/31/94 subject
        to registration under Rule 24f-2:       4,079,099     $ 58,191,611

    (d) Less shares redeemed during
        fiscal year ended 12/31/94:             9,008,124     $129,600,253
                                              ------------   --------------

    Net Sales During Year [(c)-(d)]:          ( 4,929,025)   ($ 71,408,642)
                                              ============      ==============

    Less shares registered other than
    pursuant to Section 24(f)  [(a)+(b)]        3,589,955       50,187,571
                                              ------------   --------------

    Balance                                   ( 8,518,980)   ($121,596,213)

<PAGE>
                                      -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/ems

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


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