Report of Independent Auditors
To the Shareholders and
Board of Trustees of
Dreyfus Florida Municipal Money Market Fund
In planning and performing our audit of the financial statements of
Dreyfus Florida Municipal Money Market Fund for the year ended June
30, 2000, we considered its internal control, including control
activities for safeguarding securities, to determine our auditing
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of Form N-
SAR, and not to provide assurance on internal control.
The management of Dreyfus Florida Municipal Money Market Fund is
responsible for establishing and maintaining internal control. In
fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related
costs of control. Generally, internal controls that are relevant
to an audit pertain to the entity's objective of preparing
financial statements for external purposes that are fairly
presented in conformity with generally accepted accounting
principles. Those internal controls include the safeguarding of
assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in internal control, misstatements
due to errors or fraud may occur and not be detected. Also,
projections of any evaluation of internal control to future periods
are subject to the risk that internal control may become inadequate
because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.
Our consideration of internal control would not necessarily
disclose all matters in internal control that might be material
weaknesses under standards established by the American Institute of
Certified Public Accountants. A material weakness is a condition
in which the design or operation of one or more of the specific
internal control components does not reduce to a relatively low
level the risk that errors or fraud in amounts that would be
material in relation to the financial statements being audited may
occur and not be detected within a timely period by employees in
the normal course of performing their assigned functions. However,
we noted no matters involving internal control, including control
activities for safeguarding securities, and its operation that we
consider to be material weaknesses as defined above at June 30,
2000.
This report is intended solely for the information and use of
management, the Board of Trustees of Dreyfus Florida Municipal
Money Market Fund, and the Securities and Exchange Commission and
is not intended to be and should not be used by anyone other than
these specified parties.
ERNST & YOUNG LLP
August 4, 2000
