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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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