Exhibit 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of
Municipal Investment Trust Fund--Investment Grade Portfolio--10 (BBB Quality or
Better), Long Intermediate Term Series, Defined Asset Funds
We consent to the use in this Post-Effective Amendment No. 2 to Registration
Statement No. 333-48861 of our opinion dated October 17, 2000 appearing in the
Prospectus, which is part of such Registration Statement, and to the reference
to us under the heading "Auditors" in such Prospectus.
DELOITTE & TOUCHE LLP
New York, N.Y.
November 8, 2000
