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EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of Defined Asset Funds Municipal Defined Fund Series
14:
We consent to the use in this Registration Statement No. 333-30866 of our report
dated June 22, 2000 relating to the Statement of Condition of Defined Asset
Funds Municipal Defined Fund Series 14, 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
June 22, 2000
