VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 107, 485BPOS, EX-99.1.1, 2000-10-25

VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 107
485BPOS, EX-99.1.1, 2000-10-25

Previous: VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 107, 485BPOS, 2000-10-25

Next: VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 112, 485BPOS, 2000-10-25



               Consent of Independent Certified Public Accountants

     We have issued our report dated August 18, 2000 accompanying the financial
statements of Van Kampen American Capital Equity Opportunity Trust, Series 107
as of June 30, 2000, and for the period then ended, contained in this
Post-Effective Amendment No. 2 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
October 25, 2000