TAX EXEMPT SECURITIES TRUST CALIFORNIA TRUST 180
487, EX-99.5.1, 2000-12-14
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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 250, California Trust 180 and New
York Trust 185

  We consent to the use of our report dated December 13, 2000, included herein
and to the reference to our firm under the heading "Auditors" in the
Prospectus.

                                             /S/ KMPM LLP

                                             KPMG LLP

New York, New York
December 13, 2000


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