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<PAGE> 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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