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EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of Municipal Investment Trust Fund, Multistate
Series--415, Defined Asset Funds (Florida and New Jersey Insured Trusts):
We consent to the use in this Registration Statement No. 333-34928 of our report
dated June 9, 2000 relating to the Statements of Condition of Municipal
Investment Trust Fund, Multistate Series--415, Defined Asset Funds (Florida and
New Jersey Insured Trusts) and to the reference to us under the heading "How the
Fund Works--Auditors" in the Prospectus which is a part of this Registration
Statement.
DELOITTE & TOUCHE LLP
New York, N.Y.
June 9, 2000
