August 8, 1997
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Dreyfus Massachusetts Intermediate Municipal Bond Fund
CIK Number: 0000887072
Registration Statement File No.: 33-47346
File No.: 811-6644
Dear Sir/Madam:
Pursuant to Rule 497(j) under the Securities Act of 1933, this is to
certify that the form of Prospectus and Statement of Additional Information
that would have been filed under paragraph (b) or (c) of this section does
not differ from that contained in the most recent amendment, Post-Effective
Amendment No. 9 to the Fund's Registration Statement on Form N-1A filed
pursuant to Rule 485(b) with the Securities and Exchange Commission on July
28, 1997.
Please address any comments or questions to the attention of the
undersigned at (212) 922-6784.
Very truly yours,
Rosemary M. Doyle
