<PAGE> PAGE 1
000 A000000 09/30/97
000 C000000 887072
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0
000 J000000 U
001 A000000 DREYFUS MASSACHUSETTS INTERMEDIATE MUNICIPAL
001 B000000 811-6644
001 C000000 2129226784
002 A000000 200 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10166
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
015 A000001 THE BANK OF NEW YORK
015 B000001 C
015 C010001 NEW YORK
015 C020001 NY
015 C030001 10286
015 E010001 X
015 A000002 BANKERS TRUST COMPANY
015 B000002 S
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10015
015 E010002 X
015 A000003 THE CHASE MANHATTAN BANK, N.A.
015 B000003 S
015 C010003 NEW YORK
015 C020003 NY
015 C030003 10172
015 E010003 X
015 A000004 DELETE
018 000000 Y
019 A000000 Y
019 B000000 150
019 C000000 DREYFUSFAM
022 A000001 PAINEWEBBER INCORPORATED
022 B000001 13-2638166
022 C000001 5600
022 D000001 6991
022 A000002 SMITH BARNEY INC.
022 B000002 13-1912900
<PAGE> PAGE 2
022 C000002 3144
022 D000002 3433
022 A000003 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000003 13-5674085
022 C000003 2949
022 D000003 2700
022 A000004 BEAR, STEARNS & CO. INC.
022 B000004 13-3299429
022 C000004 3152
022 D000004 0
022 A000005 FLEET SECURITIES, INC.
022 B000005 13-3217611
022 C000005 1109
022 D000005 1630
022 A000006 BELLE HAVEN INVESTMENTS, INC.
022 B000006 06-1325829
022 C000006 0
022 D000006 2149
022 A000007 BT SECURITIES CORPORATION
022 B000007 13-3131014
022 C000007 1000
022 D000007 1000
022 A000008 LEHMAN BROTHERS INC.
022 B000008 13-2518466
022 C000008 1314
022 D000008 0
022 A000009 A.G. EDWARDS & SONS, INC.
022 B000009 43-0895447
022 C000009 0
022 D000009 1270
022 A000010 PRUDENTIAL SECURITIES INCORPORATED
022 B000010 22-2347366
022 C000010 1000
022 D000010 0
023 C000000 20256
023 D000000 19690
024 000000 N
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 Y
027 000000 Y
028 A010000 809
028 A020000 172
028 A030000 0
028 A040000 1069
<PAGE> PAGE 3
028 B010000 423
028 B020000 171
028 B030000 0
028 B040000 752
028 C010000 2660
028 C020000 179
028 C030000 0
028 C040000 2055
028 D010000 861
028 D020000 172
028 D030000 0
028 D040000 1042
028 E010000 1045
028 E020000 161
028 E030000 0
028 E040000 874
028 F010000 534
028 F020000 181
028 F030000 0
028 F040000 1029
028 G010000 6332
028 G020000 1036
028 G030000 0
028 G040000 6821
028 H000000 0
029 000000 N
030 A000000 0
030 B000000 0.00
030 C000000 0.00
034 000000 N
035 000000 0
036 B000000 0
037 000000 Y
038 000000 0
039 000000 N
040 000000 N
041 000000 N
049 000000 N
050 000000 N
051 000000 N
052 000000 N
053 A000000 Y
053 B000000 Y
053 C000000 N
054 A000000 Y
054 B000000 Y
054 C000000 Y
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
<PAGE> PAGE 4
054 H000000 N
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 Y
054 M000000 Y
054 N000000 N
054 O000000 Y
055 A000000 Y
055 B000000 N
056 000000 N
057 000000 N
058 A000000 N
059 000000 Y
060 A000000 N
060 B000000 N
061 000000 2500
062 A000000 Y
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
062 F000000 0.0
062 G000000 0.0
062 H000000 0.0
062 I000000 0.0
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 98.0
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 8.4
064 A000000 Y
064 B000000 N
066 A000000 N
067 000000 N
068 A000000 N
068 B000000 N
069 000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
070 C010000 Y
070 C020000 N
070 D010000 N
<PAGE> PAGE 5
070 D020000 N
070 E010000 Y
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 Y
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 Y
070 I020000 N
070 J010000 Y
070 J020000 N
070 K010000 N
070 K020000 N
070 L010000 N
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 Y
070 N020000 N
070 O010000 Y
070 O020000 N
070 P010000 N
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 Y
070 R020000 N
071 A000000 9356
071 B000000 8815
071 C000000 61833
071 D000000 14
072 A000000 6
072 B000000 1669
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 191
072 G000000 0
072 H000000 0
072 I000000 21
072 J000000 3
072 K000000 0
072 L000000 1
072 M000000 8
072 N000000 8
072 O000000 0
072 P000000 1
072 Q000000 0
072 R000000 10
<PAGE> PAGE 6
072 S000000 7
072 T000000 0
072 U000000 0
072 V000000 0
072 W000000 8
072 X000000 258
072 Y000000 3
072 Z000000 1414
072AA000000 158
072BB000000 21
072CC010000 1704
072CC020000 0
072DD010000 1414
072DD020000 0
072EE000000 0
073 A010000 0.2965
073 A020000 0.0000
073 B000000 0.0000
073 C000000 0.0000
074 A000000 582
074 B000000 0
074 C000000 0
074 D000000 63061
074 E000000 0
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 0
074 K000000 0
074 L000000 900
074 M000000 3
074 N000000 64546
074 O000000 0
074 P000000 31
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 197
074 S000000 0
074 T000000 64318
074 U010000 4781
074 U020000 0
074 V010000 13.45
074 V020000 0.00
074 W000000 0.0000
074 X000000 1862
074 Y000000 0
075 A000000 0
075 B000000 63361
<PAGE> PAGE 7
076 000000 0.00
077 A000000 N
SIGNATURE MICHAEL S. PETRUCELLI
TITLE ASSISTANT TREASURER
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000887072
<NAME> DREYFUS MASSACHUSETTS INTERMEDIATE MUNICIPAL BOND FUND
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> MAR-31-1998
<PERIOD-END> SEP-30-1997
<INVESTMENTS-AT-COST> 60627
<INVESTMENTS-AT-VALUE> 63061
<RECEIVABLES> 900
<ASSETS-OTHER> 585
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 64546
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 228
<TOTAL-LIABILITIES> 228
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 64941
<SHARES-COMMON-STOCK> 4781
<SHARES-COMMON-PRIOR> 4739
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (3057)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 2434
<NET-ASSETS> 64318
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 1669
<OTHER-INCOME> 0
<EXPENSES-NET> 255
<NET-INVESTMENT-INCOME> 1414
<REALIZED-GAINS-CURRENT> 137
<APPREC-INCREASE-CURRENT> 1704
<NET-CHANGE-FROM-OPS> 3255
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (1414)
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 477
<NUMBER-OF-SHARES-REDEEMED> (513)
<SHARES-REINVESTED> 78
<NET-CHANGE-IN-ASSETS> 2388
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (3194)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 191
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 258
<AVERAGE-NET-ASSETS> 63361
<PER-SHARE-NAV-BEGIN> 13.07
<PER-SHARE-NII> .30
<PER-SHARE-GAIN-APPREC> .38
<PER-SHARE-DIVIDEND> (.30)
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 13.45
<EXPENSE-RATIO> .008
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
