DEFINED ASSET FUNDS MUNICIPAL DEFINED FUND SERIES 3
485BPOS, EX-99.C1ACCTCONST, 2000-12-06
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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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