INSURED MUNICIPALS INCOME TRUST & IN QU TAX EX TR MUL SE 314, 485BPOS, EX-99.1.1, 2000-06-26

INSURED MUNICIPALS INCOME TRUST & IN QU TAX EX TR MUL SE 314
485BPOS, EX-99.1.1, 2000-06-26

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               Consent of Independent Certified Public Accountants

   We have issued our report dated April 28, 2000 accompanying the financial
statements of Insured Municipals Income Trust and Investors' Quality Tax-Exempt
Trust, Multi-Series 314 as of February 29, 2000, and for the period then ended,
contained in this Post-Effective Amendment No. 1 to Form S-6.

   We consent to the use of the aforementioned report in the Post-Effective
Amendment and to the use of our name as it appears under the caption "Auditors".

                                                  Grant Thornton LLP

Chicago, Illinois
June 26, 2000