GENERAL CALIFORNIA MUNICIPAL BOND FUND INC /NY/
NSAR-B, 1999-11-22
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SIGNATURE   STEPHANIE D. PIERCE
TITLE       ASSISTANT TREASURER


WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

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<NAME> GENERAL CALIFORNIA MUNICIPAL BOND FUND, INC.
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</TABLE>





                       Report of Independent Auditors


To the Shareholders and Board of Directors of
General California Municipal Bond Fund, Inc.

In  planning and performing our audit of the financial statements of  General
California Municipal Bond Fund, Inc. for the year ended September 30, 1999 we
considered   its   internal  control,  including   control   activities   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, and not to provide assurance  on
the internal control.

The management of General California Municipal Bond Fund, Inc. is responsible
for  establishing  and  maintaining  internal  control.  In  fulfilling  this
responsibility, estimates and judgments by management are required to  assess
the expected benefits and related costs of controls. Generally, controls that
are  relevant  to  an  audit pertain to the entity's objective  of  preparing
financial  statements  for external purposes that  are  fairly  presented  in
conformity  with  generally  accepted accounting principles.  Those  controls
include the safeguarding of assets against unauthorized acquisition,  use  or
disposition.

Because  of  inherent limitations in internal control, errors  or  fraud  may
occur  and  not be detected. Also, projection of any evaluation  of  internal
control  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  internal control would not necessarily  disclose  all
matters in internal control 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  one  or
more  of  the  specific  internal control components does  not  reduce  to  a
relatively low level the risk that errors or fraud 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
internal  control  and  its  operation, including controls  for  safeguarding
securities,  that we consider to be material weaknesses as defined  above  at
September 30, 1999.

This  report is intended solely for the information and use of the  board  of
directors and management of General California Municipal Bond Fund, Inc.  and
the  Securities and Exchange Commission and is not intended to be and  should
not be used by anyone other than these specified parties.




                                   ERNST & YOUNG LLP

November 3, 1999



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