DREYFUS MASSACHUSETTS MUNICIPAL MONEY MARKET FUND
24F-2NT, 1995-03-23
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                 DREYFUS MASSACHUSETTS MUNICIPAL MONEY MARKET FUND
                               200 PARK AVENUE
                              NEW YORK, NY  10166



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



      24f-2 Notice - DREYFUS MASSACHUSETTS MUNICIPAL MONEY MARKET FUND
      Registration Statement No. 33-38741 - CIK #00000871967

Gentlemen:

    On February 21, 1991, the Registration Statement of Dreyfus Massachusetts
Municipal Money Market Fund was declared effective by the SEC.  The Regis-
tration 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 January 31, 1995.

    The following information is furnished:

    (a) Shares registered under Securities Act
        of 1933 other than pursuant to Rule 24f(2):                 None



                                                  SHARES        DOLLAR AMOUNT

    (b) Total number of shares sold during
        fiscal year ended 1/31/95 subject
        to registration under Rule 24f-2:     335,930,189      $335,930,189

    (c) Less shares redeemed during
        fiscal year ended 1/31/95:            275,329,515       275,329,515
                                              -----------       ------------

     Net Sales During Year [(b)-(c)]:           60,600,674       $ 60,600,674
                                              ===========         ============


                        CALCULATION OF FEE

     Net sales dollar amount of $60,600,674 @ 1/29 of 1% = $20,896.93.

   Funds in the amount of $20,896.93 representing the registration fee were
wired to CIK #0000871967.  An opinion of counsel is enclosed.

                                                 Very truly yours,

JJP/rj
                                                 John J. Pyburn,
                                                 Assistant Treasurer

cc:  Mr. J. deMichaelis, SEC
     Ms. R. McLaughlin, E&Y
     Mr. S. Rosenberg, BONY





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