VAN KAMPEN FOCUS PORTFOLIOS MUNICIPAL SERIES 340
487, EX-99.4.3, 2000-09-07
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                                                                     EXHIBIT 4.3

                INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS' CONSENT

         We have issued our report dated September 7, 2000 on the statement of
condition and related bond portfolio of Van Kampen Focus Portfolios, Municipal
Series 340 as of September 7, 2000 contained in the Registration Statement on
Form S-6 and in the Prospectus. We consent to the use of our report in the
Registration Statement and in the Prospectus and to the use of our name as it
appears under the caption "Other Matters-Independent Certified Public
Accountants" in Prospectus Part II.




                                                          GRANT THORNTON LLP

Chicago, Illinois
September 7, 2000






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