January 4, 1996
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Re: Dreyfus Income Funds:
Dreyfus Equity Dividend Fund
Registration Statement File No. 33-7172
CIK No. 0000797073
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
to the Fund's Registration Statement, electronically filed with the
Securities and Exchange Commission on November 16, 1995.
Sincerely,
Natasha Kassian
NAK:de
Enclosure
cc: Ernst & Young LLP
Stroock & Stroock & Lavan
