Exhibit 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--312 (California Insured, New
York and Virginia Trusts), Defined Asset Funds
We consent to the use in this Post-Effective Amendment No. 3 to Registration
Statement No. 333-26481 of our opinion dated July 31, 2000 appearing in the
Prospectus, which is part of such Registration Statement, and to the reference
to us under the heading "How The Fund Works--Auditors" in such Prospectus.
DELOITTE & TOUCHE LLP
New York, N.Y.
August 16, 2000
