NOTE 1--Significant Accounting Policies:
Dreyfus Massachusetts Municipal Money Market Fund (the "fund") is registered under the Investment Company
Act of 1940, as amended (the "Act"), as a non-diversified open-end management investment company. The
fund's investment objective is to provide investors with as high a level of current income exempt from Federal and
Massachusetts income taxes as is consistent with the preservation of capital and the maintenance of liquidity. The
Dreyfus Corporation (the "Manager") serves as the fund's investment adviser. The Manager is a direct subsidiary
of Mellon Bank, N.A, which is a wholly-owned subsidiary of Mellon Financial Corporation. Premier Mutual
Fund Services, Inc. is the distributor of the fund's shares, which are sold to the public without a sales charge.
It is the fund's policy to maintain a continuous net asset value per share of $1.00; the fund has adopted certain
investment, portfolio valuation and dividend and distribution policies to enable it to do so. There is no assurance,
however, that the fund will be able to maintain a stable net asset value per share of $1.00.
The fund' s financial statements are prepared in accordance with generally accepted accounting principles which
may require the use of management estimates and assumptions. Actual results could differ from those estimates.
(a) Portfolio valuation: Investments in securities are valued at amortized cost, which has been determined by the
fund's Board of Trustees to represent the fair value of the fund's investments.
(b) Securities transactions and investment income: Securities transactions are recorded on a trade date basis.
Interest income, adjusted for amortization of premiums and original issue discounts on investments, is earned from
settlement date and recognized on the accrual basis. Realized gain and loss from securities transactions are
recorded on the identified cost basis. Cost of investments represents amortized cost. Under the terms of the
custody agreement, the fund re