VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 110, 485BPOS, EX-99.1.1, 2000-12-22

VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 110
485BPOS, EX-99.1.1, 2000-12-22

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               Consent of Independent Certified Public Accountants

     We have issued our report dated October 13, 2000 accompanying the financial
statements of Van Kampen Equity Opportunity Trust, Series 110 as of August 31,
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
December 22, 2000