Exhibit 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--409 (California Insured, New
Jersey Insured and New York Insured Trusts), Defined Asset Funds:
We consent to the use in this Post-Effective Amendment No. 1 to Registration
Statement No. 333-81777 of our opinion dated October 25, 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.
November 8, 2000
