<PAGE> PAGE 1
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002 A000000 200 PARK AVENUE
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020 A000002 GOLDMAN, SACHS & CO.
020 B000002 13-5108880
020 C000002 55
020 A000003 DEUTSCHE BANK SECURITIES CORPORATION
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020 C000003 31
020 A000004 MORGAN STANLEY DEAN WITTER & CO.
020 B000004 13-2655998
020 C000004 10
020 A000005 TROSTER SINGER
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020 C000005 6
020 A000006 BEAR, STEARNS & CO. INC.
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<PAGE> PAGE 2
020 B000007 52-5105131
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020 A000008 INSTINET CORPORATION
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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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SIGNATURE STEPHANIE D. PIERCE
TITLE ASSISTANT TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
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<NAME> DREYFUS INDEX FUNDS
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</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
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<CIK> 0000857114
<NAME> DREYFUS INDEX FUNDS
<SERIES>
<NUMBER> 03
<NAME> DREYFUS INTERNATIONAL STOCK INDEX
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</TABLE>
Report of Independent Accountants
To the Board of Directors and Shareholders of
Dreyfus Index Funds, Inc.
In planning and performing our audit of the financial statements of Dreyfus
S&P 500 Index Fund, Dreyfus Small Cap Stock Index Fund, and Dreyfus
International Stock Index Fund (three funds constituting Dreyfus Index
Funds, Inc.) for the year ended October 31, 1999, we considered their
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, not to provide assurance on internal control.
The management of the Dreyfus Index Funds, 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 controls may become
inadequate because of changes in conditions or that the effectiveness of
their 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 internal control components does not reduce
to a relatively low level the risk that misstatements caused by error 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 as of October 31, 1999.
This report is intended solely for the information and use of the Board of
Directors, management and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these specified
parties.
New York, New York
December 9, 1999
