DREYFUS NEW YORK TAX EXEMPT MONEY MARKET FUND/NY
485BPOS, EX-23, 2000-09-28
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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 our report
dated July 5, 2000, which is incorporated by reference, in this Registration
Statement (Form N-1A No. 33-14294) of Dreyfus New York Tax Exempt Money Market
Fund.




                                                       ERNST & YOUNG LLP

New York, New York
September 25, 2000





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