Exhibit 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--408 (California, Florida and
New York Trusts), Defined Asset Fund
We consent to the use in this Post-Effective Amendment No. 1 to Registration
Statement No. 333-73249 of our opinion dated August 4, 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
