DREYFUS NEW YORK INSURED TAX EXEMPT BOND FUND
24F-2NT, 1995-02-15
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              DREYFUS NEW YORK INSURED TAX EXEMPT BOND FUND
                                200 PARK AVENUE
                              NEW YORK, NY  10166

                                              February 15, 1995

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


      24f-2 Notice - DREYFUS NEW YORK INSURED TAX EXEMPT BOND FUND
      Registration Statement No. 33-9654 - CIK #0000804260

Gentlemen:

    On December 30, 1986, the Registration Statement of Dreyfus New York
Insured Tax Exempt Bond 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):               None


                                                  SHARES        DOLLAR
AMOUNT

    (b)   Total number of shares sold during
          fiscal year ended 12/31/94 subject
          to registration under Rule 24f-2:     3,391,665      $38,170,749

    (c)   Less shares redeemed during
          fiscal year ended 12/31/94:           6,202,246       69,423,053
                                               -----------    -------------

    Net Sales During Fiscal Year [(b) - (c)]:   (2,810,581)   ($31,252,304)

                                               ============   =============


                                   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                                            /s/ John J. Pyburn

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



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