August 7, 1998
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Dreyfus Massachusetts Intermediate Municipal Bond Fund
Registration Statement File No. 33-47346
CIK No. 887072
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 c ontained in the most recent amendment to the Fund's
Registration Statement, electronically filed with the Securities and Exchange
Commission on July 29, 1998.
Very truly yours,
Carol A. Covelli
The Dreyfus Corporation
CAC\
cc: Ernst & Young LLP
Stroock & Stroock & Lavan
