MUNICIPAL INVESTMENT TR FD INTERM TERM SER 413 DEF ASSET FDS, 487, EX-99.C1, 2000-07-27

MUNICIPAL INVESTMENT TR FD INTERM TERM SER 413 DEF ASSET FDS
487, EX-99.C1, 2000-07-27

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                                                                     EXHIBIT 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Municipal Investment Trust Fund, Intermediate Term
Series 413, Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-38544 of our report
dated July 27, 2000 relating to the Statement of Condition of Municipal
Investment Trust Fund, Intermediate Term Series 413, 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
July 27, 2000