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EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the use in this Amendment No. 1 to Registration Statement No.
333-47664 on Form S-6 of our report dated November 8, 2000 relating to the
Statements of Condition of the Florida Insured Portfolio and New Jersey Insured
Portfolio of Municipal Investment Trust Fund, Multistate Series--418, Defined
Asset Funds 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, NY
November 8, 2000
