TAX EXEMPT SECURITIES TRUST NATIONAL TRUST 244
487, EX-99.5.1, 2000-08-02
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                                                                     Exhibit 5.1

                        CONSENT OF INDEPENDENT AUDITORS

To the Sponsor, Trustee and Unit Holders of
 Tax Exempt Securities Trust, National Trust 244 and New York Trust 181

  We consent to the use of our report dated August 1, 2000, included herein and
to the reference to our firm under the heading "Auditors" in the Prospectus.

                                             /S/ KPMG LLP

                                             KPMG LLP

New York, New York
August 1, 2000


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