DREYFUS LIFE & ANNUITY INDEX FUND INC
24F-2NT, 1995-02-24
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                           DREYFUS STOCK INDEX FUND
                                200 PARK AVENUE
                              NEW YORK, NY  10166

                                                  February 24, 1995

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


     24f-2 Notice - DREYFUS STOCK INDEX FUND
     (Incorporated as Dreyfus Life and Annuity Index Fund, Inc.)
     Registration Statement No. 33-27172 - CIK #846800

Gentlemen:

    On September 25, 1989, the Registration Statement of Dreyfus Stock Index
Fund (Incorporated as Dreyfus Life and Annuity Index Fund, Inc.) 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 January 1, 1994:                  462,655

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

    Post-Effective Amendment No. 8 effective 10/19/94:             960,679
                                                                 ---------

    Total of (a) and (b)                                         1,423,334
                                                                 =========


                                                  SHARES        DOLLAR AMOUNT

    (c) Total number of shares sold during
        fiscal year ended 12/31/94 subject
        to registration under Rule 24f-2:       3,593,641     $47,033,174

    (d) Less shares redeemed during
        fiscal year ended 12/31/94:               945,685      12,380,738
                                                ---------     -----------

    Net Sales During Year [(c) - (d)]:          2,647,956     $34,652,436
                                                =========     ===========
    Less shares registered other
    than pursuant to Section 24(f)
         [(a) + (b)]                            1,423,334      19,673,180
                                                ---------     -----------

    Balance                                     1,224,622     $14,979,256
                                                =========     ===========


                                      -2-


                               CALCULATION OF FEE

    Net sales dollar amount of $14,979,256 at 1/29 of 1% = $5,165.26.

   Funds in the amount of $5,164.98 and $0.28, representing the registration
fee, were wired to CIK #0000846800.  An opinion of counsel is enclosed.


                                                   Very truly yours,

                                                   /s/ John J. Pyburn

                                                   John J. Pyburn
                                                   Assistant Treasurer




JJP:ems

cc:  Mr. J. deMichaelis, SEC
     Mr. K. Brennan, C&L


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