DREYFUS PENNSYLVANIA MUNICIPAL MONEY MARKET FUND
NSAR-B, 1999-11-30
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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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DREYFUS PENNSYLVANIA MUNICIPAL MONEY MARKET FUND
FORM N-SAR - SEPTEMBER 30, 1999

RESPONSE TO SUB-ITEM 77O OF FORM N-SAR

     On July 1, 1999, the Fund purchased $12 million in Philadelphia School
District Tax and Revenue Anticipation Notes from an underwriting syndicate
of which Mellon Capital Markets, a Fund affiliate was a member.  First Union
Securities was the underwriting syndicate member from whom the Fund
purchased the notes, and the only member of the syndicate that received any
economic benefit.  The Report of Purchase of Securities in Compliance with
Rule 10f-3, which was presented to the Fund's Board of Trustees at the
meeting held on October 20, 1999 to confirm that the notes were purchased in
compliance with Rule 10f-3 under the Investment Company Act of 1940, as
amended, and the Fund's Rule 10f-3 Procedures, accompanies this filing.





                       Report of Independent Auditors


To the Shareholders and Board of Directors of
Dreyfus Pennsylvania Municipal Money Market Fund

In  planning and performing our audit of the financial statements of Dreyfus
Pennsylvania  Municipal Money Market Fund 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, not to provide  assurance  on
internal control.

The  management  of  Dreyfus Pennsylvania Municipal  Money  Market  Fund  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, error  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 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 at September 30, 1999.

This  report  is intended solely for the information and use of  management,
the  Board of Directors of Dreyfus Pennsylvania Municipal Money Market Fund,
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 1, 1999



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