TAX EXEMPT SECURITIES TRUST NEW YORK TRUST 184
487, EX-99.5.1, 2000-11-29
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                                                                     Exhibit 5.1

                        CONSENT OF INDEPENDENT AUDITORS

To the Sponsor, Trustee and Unit Holders of
 Tax Exempt Securities Trust, Intermediate Term Trust 37, National Trust 249,
Florida Trust 96 and New York Trust 184

  We consent to the use of our report dated November 28, 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
November 28, 2000


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