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Exhibit 5.1 CONSENT OF INDEPENDENT ACCOUNTANTS The Sponsors and Trustee of Municipal Defined Fund--3, Defined Asset Funds We consent to the use in this Post-Effective Amendment No. 2 to Registration Statement No. 333-62637 of our opinion dated November 14, 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. December 6, 2000
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