TAX EXEMPT SECURITIES TRUST NEW YORK TRUST 183
487, EX-99.5.1, 2000-10-19
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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 247 and New York Trust 183

  We consent to the use of our report dated October 18, 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
October 18, 2000


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