Report of
Independent
Auditors
To the
Shareholders and
Board of Directors of
Dreyfus Connecticut Municipal Money Market Fund, Inc.
In planning and performing our audit of the financial
statements of Dreyfus Connecticut Municipal Money Market
Fund, Inc. for the year ended September 30, 2000, we
considered its internal control, including control
activities for safeguarding securities, 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
internal control.
The management of Dreyfus Connecticut Municipal Money Market
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 control.
Generally, internal 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 internal controls include the safeguarding of assets
against unauthorized acquisition, use, or disposition.
Because of inherent limitations in internal control,
misstatements due to errors or fraud may occur and not be
detected. Also, projections of any evaluation of internal
control to future periods are subject to the risk that
internal control may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures 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, including control activities for safeguarding
securities, and its operation that we consider to be
material weaknesses as defined above at September 30, 2000.
This report is intended solely for the information
and use of the Board of Directors and management of
Dreyfus Connecticut Municipal Money Market 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 2, 2000
