NOTE 1--Significant Accounting Policies:
Dreyfus 100% U.S. Treasury Money Market Fund (the "Fund") is registered under the Investment Company Act
of 1940 ("Act") as a diversified open-end management investment company. The Fund's investment objective is
to provide investors with as high a level of current income as is consistent with the preservation of capital and the
maintenance of liquidity by investing in obligations of the U.S. Treasury that provide interest income exempt from
state and local income taxes. The Dreyfus Corporation ("Manager") serves as the Fund's investment adviser. The
Manager is a direct subsidiary of Mellon Bank, N.A. 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.
Realized gain and loss from securities transactions are recorded on the identified cost basis. Interest income is
recognized on the accrual basis. Cost of investments represents amortized cost.
(c) Dividends to shareholders: It is the policy of the Fund to declare dividends daily from investment income-net.
Such dividends are paid monthly. Dividends from net realized capital gain, if any, a