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                                                                 Exhibit 99.(11)


Letterhead of Sullivan & Worcester



                                                       February 12, 2004


The Trustees of Dryden Government Securities Trust
c/o Prudential Investments LLC
Gateway Center Three
Newark, New Jersey  07102-4077

     Re:  Dryden Government Securities Trust
          Registration Statement on Form N-14

Ladies and Gentlemen:

     You have requested our opinion as to certain matters of Massachusetts law
in connection with the filing by Dryden Government Securities Trust, a
Massachusetts trust with transferable shares (the "TRUST"), of the Trust's
Registration Statement on Form N-14 (the "REGISTRATION STATEMENT") under the
Securities Act of 1933, as amended (the "SECURITIES ACT"), and the Investment
Company Act of 1940, as amended, relating to the registration of shares of
beneficial interest, par value $.01 per share (the "SHARES") of Money Market
Series of the Trust (the "SERIES") in connection with the proposed acquisition
by the Series of all of the assets of U.S. Treasury Money Market Series of the
Trust, in exchange for Shares pursuant to a Plan of Reorganization (the "PLAN").

     We have examined and are familiar with the Trust's Amended and Restated
Declaration of Trust filed with the Secretary of The Commonwealth of
Massachusetts on September 8, 1988, as amended to date (the "DECLARATION"), the
Bylaws of the Trust, the Registration Statement, substantially in the form in
which it is to be filed with the Securities and Exchange Commission (the "SEC"),
the actions of the Trustees to authorize the issuance of the Shares, an
Assistant Secretary's Certificate of the Trust and certificates of public
officials as to matters of fact, and such other documents and instruments,
certified or otherwise identified to our satisfaction, and such questions of law
and fact, as we have considered necessary or appropriate for purposes of the
opinions expressed herein. We have assumed the genuineness of the signatures on,
and the authenticity of, all documents furnished to us, and the conformity to
the originals of documents submitted to us as certified copies, which facts we
have not independently verified.

     Based upon and subject to the foregoing, and subject to the qualification
stated in the first unnumbered paragraph following paragraph 2, below, we hereby
advise you that, in our opinion, under the laws of The Commonwealth of
Massachusetts:

     1.   The Trust has been duly organized and is validly existing as a
          business trust under the laws of The Commonwealth of Massachusetts.

     2.   The Shares to be issued as contemplated in the Plan have been duly
          authorized, and, subject to the receipt by the Fund of consideration
          equal to the net asset value thereof

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          (but in no event less than the par value thereof), when issued in
          accordance with the Plan, will be validly issued, fully paid and
          nonassessable shares of the Series under the laws of The Commonwealth
          of Massachusetts.

     With respect to the opinion stated in paragraph 2 above, we wish to point
out that the shareholders of a Massachusetts business trust may under some
circumstances be subject to assessment at the instance of creditors to pay the
obligations of such trust in the event that its assets are insufficient for the
purpose.

     This letter expresses our opinions as to the provisions of the Declaration
and the laws of Massachusetts applying to business trusts generally, but does
not extend to the Massachusetts Securities Act, or to federal securities or
other laws.

     We hereby consent to the reference to us in the Registration Statement, and
to the filing of this letter with the SEC as an exhibit to the Registration
Statement. In giving such consent, we do not thereby concede that we come within
the category of persons whose consent is required under Section 7 of the
Securities Act.

     The opinions expressed herein are based upon the law and circumstances as
they are in effect or exist on the date hereof, and we assume no obligation to
revise or supplement this letter in the event of future changes in the law or
interpretations thereof or to reflect circumstances which may hereafter come to
our attention.

     This opinion is solely for your benefit and may not be otherwise quoted or
relied upon by any person or entity without our prior express written consent.



                                                  Very truly yours,

                                                  /s/ Sullivan & Worcester LLP

                                                  SULLIVAN & WORCESTER LLP