<PAGE> PAGE 1
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<PAGE> PAGE 2
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<PAGE> PAGE 3
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<PAGE> PAGE 4
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<PAGE> PAGE 5
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<PAGE> PAGE 6
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<PAGE> PAGE 7
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<PAGE> PAGE 8
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<PAGE> PAGE 9
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<PAGE> PAGE 10
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<PAGE> PAGE 11
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<PAGE> PAGE 12
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<PAGE> PAGE 13
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<PAGE> PAGE 14
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<PAGE> PAGE 15
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<PAGE> PAGE 16
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<PAGE> PAGE 17
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<PAGE> PAGE 18
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<PAGE> PAGE 19
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<PAGE> PAGE 20
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<PAGE> PAGE 21
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<PAGE> PAGE 22
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<PAGE> PAGE 23
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<PAGE> PAGE 24
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<PAGE> PAGE 25
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<PAGE> PAGE 26
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<PAGE> PAGE 27
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<PAGE> PAGE 28
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<PAGE> PAGE 29
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<PAGE> PAGE 30
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<PAGE> PAGE 31
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<PAGE> PAGE 32
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<PAGE> PAGE 33
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015 A000701 BANKERS TRUST COMPANY
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<PAGE> PAGE 34
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<PAGE> PAGE 35
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<PAGE> PAGE 36
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<PAGE> PAGE 37
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<PAGE> PAGE 38
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015 A000801 BANKERS TRUST COMPANY
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<PAGE> PAGE 39
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<PAGE> PAGE 40
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<PAGE> PAGE 41
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070 R010800 Y
070 R020800 N
071 A000800 108094
071 B000800 98604
071 C000800 280531
071 D000800 35
072 A000800 12
072 B000800 14596
072 C000800 194
072 D000800 0
072 E000800 0
072 F000800 1458
072 G000800 578
072 H000800 0
072 I000800 33
072 J000800 19
072 K000800 0
072 L000800 0
072 M000800 0
072 N000800 0
072 O000800 0
072 P000800 0
072 Q000800 0
072 R000800 28
072 S000800 0
072 T000800 9
072 U000800 0
072 V000800 0
072 W000800 28
072 X000800 2153
072 Y000800 6
072 Z000800 12643
072AA000800 1079
072BB000800 0
072CC010800 0
072CC020800 3796
072DD010800 12741
072DD020800 145
072EE000800 0
073 A010800 0.4600
<PAGE> PAGE 42
073 A020800 0.4300
073 B000800 0.0000
073 C000800 0.0000
074 A000800 0
074 B000800 0
074 C000800 0
074 D000800 283969
074 E000800 0
074 F000800 0
074 G000800 0
074 H000800 0
074 I000800 714
074 J000800 0
074 K000800 0
074 L000800 4485
074 M000800 0
074 N000800 289168
074 O000800 0
074 P000800 74
074 Q000800 0
074 R010800 0
074 R020800 0
074 R030800 0
074 R040800 51
074 S000800 0
074 T000800 289043
074 U010800 27404
074 U020800 323
074 V010800 10.42
074 V020800 10.42
074 W000800 0.0000
074 X000800 100
074 Y000800 0
075 A000800 0
075 B000800 291638
076 000800 0.00
015 A000901 BANKERS TRUST COMPANY
015 B000901 C
015 C010901 NEW YORK
015 C020901 NY
015 C030901 10005
015 E010901 X
024 000900 Y
025 A000901 MORGAN STANLEY GROUP, INC.
025 C000901 D
025 D000901 5016
025 A000902 SMITH BARNEY HOLDINGS, INC.
025 C000902 D
025 D000902 12913
025 D000903 0
025 D000904 0
<PAGE> PAGE 43
025 D000905 0
025 D000906 0
025 D000907 0
025 D000908 0
028 A010900 9961
028 A020900 2559
028 A030900 0
028 A040900 14782
028 B010900 11358
028 B020900 2574
028 B030900 0
028 B040900 8482
028 C010900 15089
028 C020900 2477
028 C030900 0
028 C040900 14005
028 D010900 10875
028 D020900 2442
028 D030900 0
028 D040900 8383
028 E010900 13960
028 E020900 1918
028 E030900 0
028 E040900 29925
028 F010900 10863
028 F020900 1815
028 F030900 0
028 F040900 46531
028 G010900 72106
028 G020900 13785
028 G030900 0
028 G040900 122108
028 H000900 190
029 000900 Y
030 A000900 7
030 B000900 4.00
030 C000900 0.75
031 A000900 0
031 B000900 0
032 000900 7
033 000900 0
037 000900 N
038 000900 0
039 000900 N
040 000900 Y
041 000900 Y
042 A000900 0
042 B000900 0
042 C000900 0
042 D000900 100
042 E000900 0
<PAGE> PAGE 44
042 F000900 0
042 G000900 0
042 H000900 0
043 000900 18
044 000900 0
045 000900 Y
046 000900 N
047 000900 Y
048 000900 0.550
048 A010900 0
048 A020900 0.000
048 B010900 0
048 B020900 0.000
048 C010900 0
048 C020900 0.000
048 D010900 0
048 D020900 0.000
048 E010900 0
048 E020900 0.000
048 F010900 0
048 F020900 0.000
048 G010900 0
048 G020900 0.000
048 H010900 0
048 H020900 0.000
048 I010900 0
048 I020900 0.000
048 J010900 0
048 J020900 0.000
048 K010900 0
048 K020900 0.000
055 A000900 N
055 B000900 N
056 000900 Y
057 000900 N
062 A000900 Y
062 B000900 0.0
062 C000900 0.0
062 D000900 0.0
062 E000900 0.0
062 F000900 0.0
062 G000900 0.0
062 H000900 0.0
062 I000900 0.1
062 J000900 0.0
062 K000900 0.0
062 L000900 0.0
062 M000900 75.7
062 N000900 4.3
062 O000900 0.0
062 P000900 18.8
<PAGE> PAGE 45
062 Q000900 0.0
062 R000900 0.0
063 A000900 0
063 B000900 5.9
064 A000900 N
064 B000900 N
066 A000900 N
067 000900 N
068 A000900 N
068 B000900 N
069 000900 N
070 A010900 Y
070 A020900 Y
070 B010900 N
070 B020900 N
070 C010900 Y
070 C020900 N
070 D010900 N
070 D020900 N
070 E010900 Y
070 E020900 N
070 F010900 N
070 F020900 N
070 G010900 Y
070 G020900 N
070 H010900 N
070 H020900 N
070 I010900 N
070 I020900 N
070 J010900 Y
070 J020900 N
070 K010900 Y
070 K020900 Y
070 L010900 Y
070 L020900 Y
070 M010900 N
070 M020900 N
070 N010900 Y
070 N020900 N
070 O010900 Y
070 O020900 N
070 P010900 Y
070 P020900 N
070 Q010900 N
070 Q020900 N
070 R010900 Y
070 R020900 N
071 A000900 1044698
071 B000900 1048061
071 C000900 774968
071 D000900 135
<PAGE> PAGE 46
072 A000900 12
072 B000900 55874
072 C000900 1250
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072 F000900 4537
072 G000900 1636
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072 P000900 0
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072 S000900 0
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072 U000900 0
072 V000900 0
072 W000900 56
072 X000900 6395
072 Y000900 17
072 Z000900 50746
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072BB000900 7025
072CC010900 0
072CC020900 20976
072DD010900 53642
072DD020900 461
072EE000900 0
073 A010900 0.6400
073 A020900 0.6200
073 B000900 0.0000
073 C000900 0.0000
074 A000900 0
074 B000900 0
074 C000900 805
074 D000900 767456
074 E000900 0
074 F000900 0
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074 K000900 0
074 L000900 13742
074 M000900 2
074 N000900 782005
<PAGE> PAGE 47
074 O000900 5000
074 P000900 208
074 Q000900 0
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074 R020900 0
074 R030900 0
074 R040900 74
074 S000900 0
074 T000900 776723
074 U010900 78823
074 U020900 749
074 V010900 9.76
074 V020900 9.78
074 W000900 0.0000
074 X000900 829
074 Y000900 0
075 A000900 0
075 B000900 821648
076 000900 0.00
015 A001001 BANKERS TRUST COMPANY
015 B001001 C
015 C011001 NEW YORK
015 C021001 NY
015 C031001 10005
015 E011001 X
024 001000 Y
025 A001001 DREYFUS TAX-EXEMPT CASH MANAGEMENT FUND
025 C001001 E
025 D001001 0
025 D001002 0
025 D001003 0
025 D001004 0
025 D001005 0
025 D001006 0
025 D001007 0
025 D001008 0
028 A011000 1857
028 A021000 6
028 A031000 0
028 A041000 3857
028 B011000 1255
028 B021000 6
028 B031000 0
028 B041000 3136
028 C011000 1967
028 C021000 6
028 C031000 0
028 C041000 3107
028 D011000 2029
028 D021000 6
028 D031000 0
<PAGE> PAGE 48
028 D041000 2092
028 E011000 1888
028 E021000 6
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028 F011000 1921
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028 F041000 15428
028 G011000 10917
028 G021000 36
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028 G041000 29383
028 H001000 28
029 001000 Y
030 A001000 1
030 B001000 4.00
030 C001000 0.75
031 A001000 0
031 B001000 0
032 001000 1
033 001000 0
037 001000 N
038 001000 0
039 001000 N
040 001000 Y
041 001000 Y
042 A001000 0
042 B001000 0
042 C001000 0
042 D001000 100
042 E001000 0
042 F001000 0
042 G001000 0
042 H001000 0
043 001000 3
044 001000 0
045 001000 Y
046 001000 N
047 001000 Y
048 001000 0.450
048 A011000 0
048 A021000 0.000
048 B011000 0
048 B021000 0.000
048 C011000 0
048 C021000 0.000
048 D011000 0
048 D021000 0.000
048 E011000 0
048 E021000 0.000
<PAGE> PAGE 49
048 F011000 0
048 F021000 0.000
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048 H011000 0
048 H021000 0.000
048 I011000 0
048 I021000 0.000
048 J011000 0
048 J021000 0.000
048 K011000 0
048 K021000 0.000
055 A001000 N
055 B001000 N
056 001000 Y
057 001000 N
062 A001000 Y
062 B001000 0.0
062 C001000 0.0
062 D001000 0.0
062 E001000 0.0
062 F001000 0.0
062 G001000 0.0
062 H001000 0.0
062 I001000 0.0
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062 L001000 0.3
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062 O001000 98.4
062 P001000 0.0
062 Q001000 0.0
062 R001000 0.0
063 A001000 0
063 B001000 3.7
064 A001000 Y
064 B001000 N
066 A001000 N
067 001000 N
068 A001000 N
068 B001000 N
069 001000 N
070 A011000 Y
070 A021000 N
070 B011000 N
070 B021000 N
070 C011000 Y
070 C021000 N
070 D011000 N
070 D021000 N
<PAGE> PAGE 50
070 E011000 Y
070 E021000 N
070 F011000 N
070 F021000 N
070 G011000 Y
070 G021000 N
070 H011000 N
070 H021000 N
070 I011000 N
070 I021000 N
070 J011000 Y
070 J021000 N
070 K011000 Y
070 K021000 Y
070 L011000 N
070 L021000 N
070 M011000 N
070 M021000 N
070 N011000 N
070 N021000 N
070 O011000 Y
070 O021000 N
070 P011000 Y
070 P021000 Y
070 Q011000 N
070 Q021000 N
070 R011000 Y
070 R021000 N
071 A001000 37843
071 B001000 39384
071 C001000 159834
071 D001000 24
072 A001000 12
072 B001000 7645
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072 J001000 12
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072 S001000 0
<PAGE> PAGE 51
072 T001000 5
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072 X001000 1214
072 Y001000 6
072 Z001000 6578
072AA001000 87
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072CC021000 796
072DD011000 6490
072DD021000 81
072EE001000 0
073 A011000 0.3900
073 A021000 0.3700
073 B001000 0.0000
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074 C001000 0
074 D001000 152596
074 E001000 0
074 F001000 0
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074 H001000 0
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074 J001000 0
074 K001000 0
074 L001000 2082
074 M001000 0
074 N001000 155129
074 O001000 0
074 P001000 42
074 Q001000 0
074 R011000 0
074 R021000 0
074 R031000 0
074 R041000 43
074 S001000 0
074 T001000 155044
074 U011000 15141
074 U021000 240
074 V011000 10.08
074 V021000 10.07
074 W001000 0.0000
074 X001000 40
074 Y001000 0
075 A001000 0
075 B001000 171801
076 001000 0.00
<PAGE> PAGE 52
015 A001101 BANKERS TRUST COMPANY
015 B001101 C
015 C011101 NEW YORK
015 C021101 NY
015 C031101 10005
015 E011101 X
024 001100 Y
025 A001101 DREYFUS TAX-EXEMPT CASH MANAGEMENT FUND
025 C001101 E
025 D001101 408
025 D001102 0
025 D001103 0
025 D001104 0
025 D001105 0
025 D001106 0
025 D001107 0
025 D001108 0
028 A011100 641
028 A021100 1
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028 A041100 1528
028 B011100 760
028 B021100 3
028 B031100 0
028 B041100 1218
028 C011100 274
028 C021100 3
028 C031100 0
028 C041100 594
028 D011100 466
028 D021100 3
028 D031100 0
028 D041100 1268
028 E011100 1829
028 E021100 3
028 E031100 0
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028 F011100 393
028 F021100 4
028 F031100 0
028 F041100 6055
028 G011100 4363
028 G021100 17
028 G031100 0
028 G041100 11158
028 H001100 18
029 001100 Y
030 A001100 1
030 B001100 4.00
030 C001100 0.75
031 A001100 0
<PAGE> PAGE 53
031 B001100 0
032 001100 1
033 001100 0
037 001100 N
038 001100 0
039 001100 N
040 001100 Y
041 001100 Y
042 A001100 0
042 B001100 0
042 C001100 0
042 D001100 100
042 E001100 0
042 F001100 0
042 G001100 0
042 H001100 0
043 001100 0
044 001100 0
045 001100 Y
046 001100 N
047 001100 Y
048 001100 0.450
048 A011100 0
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048 B011100 0
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048 C011100 0
048 C021100 0.000
048 D011100 0
048 D021100 0.000
048 E011100 0
048 E021100 0.000
048 F011100 0
048 F021100 0.000
048 G011100 0
048 G021100 0.000
048 H011100 0
048 H021100 0.000
048 I011100 0
048 I021100 0.000
048 J011100 0
048 J021100 0.000
048 K011100 0
048 K021100 0.000
055 A001100 N
055 B001100 N
056 001100 Y
057 001100 N
062 A001100 Y
062 B001100 0.0
062 C001100 0.0
<PAGE> PAGE 54
062 D001100 0.0
062 E001100 0.0
062 F001100 0.0
062 G001100 0.0
062 H001100 0.0
062 I001100 0.0
062 J001100 0.0
062 K001100 0.0
062 L001100 1.0
062 M001100 0.0
062 N001100 0.0
062 O001100 97.6
062 P001100 0.0
062 Q001100 0.0
062 R001100 0.0
063 A001100 0
063 B001100 3.9
064 A001100 Y
064 B001100 N
066 A001100 N
067 001100 N
068 A001100 N
068 B001100 N
069 001100 N
070 A011100 Y
070 A021100 N
070 B011100 N
070 B021100 N
070 C011100 Y
070 C021100 N
070 D011100 N
070 D021100 N
070 E011100 Y
070 E021100 N
070 F011100 N
070 F021100 N
070 G011100 Y
070 G021100 N
070 H011100 N
070 H021100 N
070 I011100 N
070 I021100 N
070 J011100 Y
070 J021100 N
070 K011100 Y
070 K021100 Y
070 L011100 N
070 L021100 N
070 M011100 N
070 M021100 N
070 N011100 N
<PAGE> PAGE 55
070 N021100 N
070 O011100 Y
070 O021100 N
070 P011100 Y
070 P021100 Y
070 Q011100 N
070 Q021100 N
070 R011100 Y
070 R021100 N
071 A001100 14829
071 B001100 24072
071 C001100 46608
071 D001100 32
072 A001100 12
072 B001100 2196
072 C001100 29
072 D001100 0
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072 R001100 18
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072 U001100 0
072 V001100 0
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072 X001100 366
072 Y001100 1
072 Z001100 1862
072AA001100 83
072BB001100 0
072CC011100 0
072CC021100 271
072DD011100 1906
072DD021100 3
072EE001100 46
073 A011100 0.4000
073 A021100 0.3800
073 B001100 0.0100
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074 A001100 0
<PAGE> PAGE 56
074 B001100 0
074 C001100 0
074 D001100 40580
074 E001100 0
074 F001100 0
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074 H001100 0
074 I001100 408
074 J001100 0
074 K001100 0
074 L001100 620
074 M001100 0
074 N001100 41608
074 O001100 0
074 P001100 13
074 Q001100 0
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074 R041100 18
074 S001100 0
074 T001100 41577
074 U011100 4080
074 U021100 10
074 V011100 10.16
074 V021100 10.20
074 W001100 0.0000
074 X001100 10
074 Y001100 0
075 A001100 0
075 B001100 48522
076 001100 0.00
015 A001201 BANKERS TRUST COMPANY
015 B001201 C
015 C011201 NEW YORK
015 C021201 NY
015 C031201 10005
015 E011201 X
024 001200 Y
025 A001201 LEHMAN BROTHERS HOLDINGS, INC.
025 C001201 E
025 D001201 2154
025 D001202 0
025 D001203 0
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028 A011200 7111
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<PAGE> PAGE 57
028 A031200 0
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028 B011200 5964
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028 C011200 7199
028 C021200 256
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028 C041200 1953
028 D011200 4530
028 D021200 257
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028 E041200 6551
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028 G011200 36291
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028 G041200 21390
028 H001200 391
029 001200 Y
030 A001200 15
030 B001200 4.00
030 C001200 0.75
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032 001200 15
033 001200 0
037 001200 N
038 001200 0
039 001200 N
040 001200 Y
041 001200 Y
042 A001200 0
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042 C001200 0
042 D001200 100
042 E001200 0
042 F001200 0
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042 H001200 0
043 001200 6
044 001200 0
045 001200 Y
<PAGE> PAGE 58
046 001200 N
047 001200 Y
048 001200 0.600
048 A011200 0
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048 C011200 0
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048 J011200 0
048 J021200 0.000
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048 K021200 0.000
055 A001200 N
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056 001200 Y
057 001200 N
062 A001200 Y
062 B001200 0.0
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062 D001200 0.0
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062 H001200 0.0
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<PAGE> PAGE 59
066 A001200 N
067 001200 N
068 A001200 N
068 B001200 N
069 001200 N
070 A011200 Y
070 A021200 N
070 B011200 N
070 B021200 N
070 C011200 Y
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070 D021200 N
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070 E021200 N
070 F011200 N
070 F021200 N
070 G011200 Y
070 G021200 N
070 H011200 N
070 H021200 N
070 I011200 N
070 I021200 N
070 J011200 Y
070 J021200 Y
070 K011200 Y
070 K021200 Y
070 L011200 Y
070 L021200 Y
070 M011200 N
070 M021200 N
070 N011200 Y
070 N021200 N
070 O011200 Y
070 O021200 N
070 P011200 Y
070 P021200 Y
070 Q011200 N
070 Q021200 N
070 R011200 Y
070 R021200 N
071 A001200 317210
071 B001200 197212
071 C001200 192905
071 D001200 102
072 A001200 12
072 B001200 14688
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<PAGE> PAGE 60
072 G001200 399
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<PAGE> PAGE 61
074 R041200 48
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075 B001200 201693
076 001200 0.00
015 A001301 BANKERS TRUST COMPANY
015 B001301 C
015 C011301 NEW YORK
015 C021301 NY
015 C031301 10005
015 E011301 X
024 001300 Y
025 A001301 DREYFUS TAX-EXEMPT CASH MANAGEMENT FUND
025 C001301 E
025 D001301 1316
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025 D001303 0
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<PAGE> PAGE 63
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<PAGE> PAGE 64
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<DISTRIBUTIONS-OF-INCOME> 3996731<F1>
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<NUMBER-OF-SHARES-SOLD> 5172550<F1>
<NUMBER-OF-SHARES-REDEEMED> 3699843<F1>
<SHARES-REINVESTED> 434418<F1>
<NET-CHANGE-IN-ASSETS> 62873874
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<PER-SHARE-NII> .26<F1>
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<FN>
<F1>Institutional Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 041
<NAME> THE KENT INDEX EQUITY FUND
<S> <C>
<PERIOD-TYPE> YEAR
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<PERIOD-START> JAN-1-1996
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<FN>
<F1>Investment Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 05
<NAME> THE KENT INTERNATIONAL GROWTH FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-START> JAN-1-1996
<PERIOD-END> DEC-31-1996
<INVESTMENTS-AT-COST> 333836478
<INVESTMENTS-AT-VALUE> 396263600
<RECEIVABLES> 950215
<ASSETS-OTHER> 899107
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 398112922
<PAYABLE-FOR-SECURITIES> 1232078
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 282979
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<SENIOR-EQUITY> 0
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<SHARES-COMMON-STOCK> 26286311<F1>
<SHARES-COMMON-PRIOR> 20203234<F1>
<ACCUMULATED-NII-CURRENT> 0
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<OVERDISTRIBUTION-GAINS> 293774
<ACCUM-APPREC-OR-DEPREC> 62424874
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<EXPENSE-RATIO> 1.09<F1>
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<FN>
<F1>Institutional Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 051
<NAME> THE KENT INTERNATIONAL GROWTH FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-START> JAN-1-1996
<PERIOD-END> DEC-31-1996
<INVESTMENTS-AT-COST> 333836478
<INVESTMENTS-AT-VALUE> 396263600
<RECEIVABLES> 950215
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<TOTAL-ASSETS> 398112922
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<PER-SHARE-NII> .12<F1>
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<FN>
<F1>Investment Shares
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME>THE KENT FUNDS
<SERIES> 06
<NUMBER>
<NAME> THE KENT SMALL COMPANY GROWTH FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-START> JAN-1-1996
<PERIOD-END> DEC-31-1996
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<TOTAL-ASSETS> 558807666
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<EXPENSE-RATIO> .96<F1>
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<FN>
<F1>Institutional Shares
</FN>
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME>THE KENT FUNDS
<SERIES> 061
<NUMBER>
<NAME> THE KENT SMALL COMPANY GROWTH FUND
<S> <C>
<PERIOD-TYPE> YEAR
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<PERIOD-START> JAN-1-1996
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<SHARES-COMMON-STOCK> 924573<F1>
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<FN>
<F1>Investment Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 07
<NAME> THE KENT SHORT TERM BOND FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1996
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<FN>
<F1>Institutional Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 071
<NAME> THE KENT SHORT TERM BOND FUND
<S> <C>
<PERIOD-TYPE> YEAR
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<PERIOD-START> JAN-1-1996
<PERIOD-END> DEC-31-1996
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<FN>
<F1>Investment Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 08
<NAME> THE KENT INTERMEDIATE TAX-FREE FUND
<S> <C>
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<FN>
<F1>Institutional Shares
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</TABLE>
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<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 081
<NAME> THE KENT INTERMEDIATE TAX-FREE FUND
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<F1>Investment Shares
</FN>
</TABLE>
<TABLE> <S> <C>
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<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 09
<NAME> THE KENT INTERMEDIATE BOND FUND
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<FN>
<F1>Institutional Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 091
<NAME> THE KENT INTERMEDIATE BOND FUND
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<FN>
<F1>Investment Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 10
<NAME> THE KENT MICHIGAN MUNICIPAL BOND FUND
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<FN>
<F1>Institutional Shares
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</TABLE>
<TABLE> <S> <C>
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<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 101
<NAME> THE KENT MICHIGAN MUNICIPAL BOND FUND
<S> <C>
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<F1>Investment Shares
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</TABLE>
<TABLE> <S> <C>
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<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 11
<NAME> THE KENT LIMITED TERM TAX-FREE FUND
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<FN>
<F1>Institutional Shares
</FN>
</TABLE>
<TABLE> <S> <C>
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<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 111
<NAME> THE KENT LIMITED TERM TAX-FREE FUND
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<FN>
<F1>Investment Shares
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</TABLE>
<TABLE> <S> <C>
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<CIK> 0000799700
<NAME> THE KENT FUNDS
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<NAME> THE KENT INCOME FUND
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<AVG-DEBT-OUTSTANDING> 0
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<FN>
<F1>Institutional Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 121
<NAME> THE KENT INCOME FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1996
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<EXPENSE-RATIO> 1.08<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Investment Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 13
<NAME> THE KENT TAX-FREE INCOME FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-START> JAN-1-1996
<PERIOD-END> DEC-31-1996
<INVESTMENTS-AT-COST> 106335280
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<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Institutional Shares
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000799700
<NAME> THE KENT FUNDS
<SERIES>
<NUMBER> 131
<NAME> THE KENT TAX-FREE INCOME FUND
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-START> JAN-1-1996
<PERIOD-END> DEC-31-1996
<INVESTMENTS-AT-COST> 106335280
<INVESTMENTS-AT-VALUE> 109413825
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<SHARES-COMMON-PRIOR> 50253<F1>
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<DISTRIBUTIONS-OF-INCOME> 32116<F1>
<DISTRIBUTIONS-OF-GAINS> 12439<F1>
<DISTRIBUTIONS-OTHER> 0<F1>
<NUMBER-OF-SHARES-SOLD> 51428<F1>
<NUMBER-OF-SHARES-REDEEMED> 14550<F1>
<SHARES-REINVESTED> 3826<F1>
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<ACCUMULATED-NII-PRIOR> 29289
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<AVERAGE-NET-ASSETS> 765597<F1>
<PER-SHARE-NAV-BEGIN> 10.52<F1>
<PER-SHARE-NII> .41<F1>
<PER-SHARE-GAIN-APPREC> (.05)<F1>
<PER-SHARE-DIVIDEND> .43<F1>
<PER-SHARE-DISTRIBUTIONS> .16<F1>
<RETURNS-OF-CAPITAL> 0<F1>
<PER-SHARE-NAV-END> 10.29<F1>
<EXPENSE-RATIO> 1.07<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Investment Shares
</FN>
</TABLE>
The Trustees
of The Kent Funds:
In planning and performing our audit of the financial statements of The Kent
Funds for the year ended December 31, 1996, we considered its internal
controls, including procedures for safeguarding securities, in order to
determine our auditing procedures for the purpose of expressing our opinion
on the financial statements and to comply with the requirements of Form N-SAR,
not to provide assurance on the internal controls.
The management of The Kent Funds is responsible for establishing and
maintaining internal controls. In fulfilling this responsibility, estimates
and judgments by management are required to assess the expected benefits and
related costs of internal control policies and procedures. Two of the
objectives of internal controls are to provide management with reasonable, but
not absolute, assurance that assets are safeguarded against loss from
unauthorized use or disposition and that transactions are executed in
accordance with management's authorization and recorded properly to permit
preparation of financial statements in conformity with generally accepted
accounting principles.
Because of inherent limitations in any internal controls, errors or
irregularities may occur and not be detected. Also, projection of any
evaluation of internal controls to future periods is subject to the risk that
it may become inadequate because of changes in conditions or that the
effectiveness of the design and operation may deteriorate.
Our consideration of the internal controls would not necessarily disclose all
matters in the internal controls that might be material weaknesses under
standards established by the American Institute of Certified Public
Accountants. A material weakness is a condition in which the design or
operation of the specific internal controls does not reduce to a relatively
low level the risk that errors or irregularities in amounts that would be
material in relation to the financial statements being audited may occur and
not be detected within a timely period by employees in the normal course of
performing their assigned functions. However, we noted no matters involving
the internal controls, including procedures for safeguarding securities, that
we consider to be material weaknesses as defined above as of
December 31, 1996.
This report is intended solely for the information and use of management and
the Securities and Exchange Commission.
/s/ KPMG Peat Marwick, LLP
Columbus, Ohio
February 21, 1997
