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Form 40-17F2 DREYFUS MUNICIPAL INCOME Filed by: DREYFUS MUNICIPAL INCOME INC

August 18, 2016 12:04 PM EDT
Report of Independent Registered Public Accounting Firm

To the Board of Directors of    
Dreyfus Municipal Income, Inc.

We have examined management's assertion, included 
in the accompanying Management Statement Regarding
Compliance with Certain Provisions of the Investment
Company Act of 1940, that 
Dreyfus Municipal Income, Inc.(the "Company") 
complied with the requirements of
subsections (b) and (c) of Rule 17f-2 under the Investment
Company Act of 1940 ("the Act") as of May 31, 2016.
Management is responsible for the Company's compliance
with those requirements.  Our responsibility is to express 
an opinion on management's assertion about the Company's 
compliance based on our examination.

Our examination was conducted in accordance with the
standards of the Public Company Accounting
Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's
compliance with those requirements and performing such 
other procedures as we considered necessary in the
circumstances. Included among our procedures were the
following tests performed as of May 31, 2016, 
and with respect to agreement of securities and similar
investment purchases and sales, for the period from 
April 30, 2016 (the date of our last examination) through 
May 31, 2016:

Confirmation of all securities and similar investments 
located in the vault of the Depository Trust Company,
if any, without prior notice to management;       

Confirmation of all securities and similar investments 
held by institutions in book entry form (e.g., the Federal
Reserve Bank of Boston, the Depository Trust Company 
and various sub-custodians);

Reconciliation of all such securities and similar investments
to the books and records of the Company and 
The Bank of New York Mellon (the Custodian);

Confirmation of all securities hypothecated, pledged, placed
in escrow, or out for transfer with brokers, pledgees, transfer
agents or securities lending administrators;

Confirmation of all repurchase agreements with brokers/banks
or agreement of corresponding subsequent cash receipts to 
bank statements, if any;

Agreement of underlying collateral related to all 
repurchase agreements with The Bank of New York Mellon's 
records, if any;

Agreement of 5 security purchases and 5 security sales
or maturities, if occurred, since our last examination of the Company's 
books and records, to corresponding bank statements.

We believe that our examination provides a reasonable 
basis for our opinion. Our examination does not provide 
a legal determination on the Company's compliance with
specified requirements.

In our opinion, management's assertion that 
Dreyfus Municipal Income, Inc.
complied with the requirements of subsections (b) and (c) of
Rule 17f-2 of the Act as of May 31, 2016
with respect to securities and similar
investments reflected in the investment account of the
Company is fairly stated, in all material respects.

This report is intended solely for the information and use of
management and the Board of Directors of 
Dreyfus Municipal Income, Inc.
and the Securities and Exchange Commission and is not
intended to be and should  not be
used by anyone other than these specified parties.

               /s/ERNST & YOUNG LLP

New York, New York
August 17, 2016

                         

Management Statement Regarding Compliance with 
        Certain Provisions
of the Investment Company Act of 1940
                 
We, as members of management of 
Dreyfus Municipal Income, Inc.
(the "Company"), 
are responsible for complying with the
requirements of subsections (b) and (c) of Rule 17f-2,
"Custody of Investments by Registered Management
Investment Companies," of the Investment Company 
Act of 1940.  We are also responsible for establishing 
and maintaining effective internal controls over compliance 
with those requirements.  We have performed an 
evaluation  of the Company's compliance with the
requirements of subsections (b) and (c) of Rule 17f-2 
as of May 31, 2016, and from April 30, 2016 
(date of last examination)
through May 31, 2016.

Based on this evaluation, we assert that the Company 
was in compliance with the requirements of subsections 
(b) and (c) of Rule 17f-2 of the Investment Company 
Act of 1940 as of May 31, 2016 and from 
April 30, 2016 (date of last examination) through 
May 31, 2016 with respect to securities and similar 
investments reflected in the investment account of the Company.

Dreyfus Municipal Income, Inc.
   


By:

     /s/Jim Windels         
     Jim Windels,
     Treasurer
     The Dreyfus Corporation



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