DEFINED ASSET FUNDS MUNICIPAL DEFINED FUND SERIES 8
485BPOS, EX-99.C1ACCTCONST, 2000-05-30
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                                                                     Exhibit 5.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Defined Asset Funds--Municipal Defined Fund Series--8

We consent to the use in this Post-Effective Amendment No. 1 to Registration
Stateme nt No. 333-70581 of our opinion dated May 16, 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.
May 30, 2000



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