DREYFUS MASSACHUSETTS INTERMEDIATE MUNICIPAL BOND FUND
24F-2NT, 1994-05-23
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            DREYFUS MASSACHUSETTS INTERMEDIATE MUNICIPAL BOND FUND
                                200 PARK AVENUE
                              NEW YORK, NY  10166




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


      DREYFUS MASSACHUSETTS INTERMEDIATE MUNICIPAL BOND FUND
      24f-2 Notice - Registration Statement No. 33-47346 - CIK #887072

Gentlemen:

    On June 26, 1992, the Registration Statement of Dreyfus Massachusetts
Intermediate Municipal Bond Fund was declared effective by the SEC.  The
Registration 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 March 31, 1994.

    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 3/31/94 subject
          to registration under Rule 24f-2:      6,642,575       $89,753,354

    (c)   Less shares redeemed during
          fiscal year ended 3/31/94:             2,435,306        32,851,162
                                                ----------       -----------

    Net Sales During Fiscal Year [(b) - (c)]:    4,207,269       $56,902,192
                                                ==========       ===========


                                   CALCULATION OF FEE

    Net sales dollar amount of $56,902,192 at 1/29 of 1% = $19,621.45.

    Funds in the amount of $19,621.45, representing the registration fee, were
wired to CIK #887072 on May 10, 1994.  An opinion of counsel is enclosed.

                                                   Very truly yours,

DCM/ems

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




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