EXHIBIT 4.2

                INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS' CONSENT

         We have issued our report dated June 26, 2000 on the statement of
condition and related securities portfolio of Van Kampen Focus Portfolios,
Series 240 as of June 26, 2000 contained in the Registration Statement on Form
S-6 and Prospectus. We consent to the use of our report in the Registration
Statement and Prospectus and to the use of our name as it appears under the
caption "Other Matters-Independent Certified Public Accountants."


                                                              GRANT THORNTON LLP

Chicago, Illinois
June 26, 2000



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