<PAGE>
EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of Equity Investor Fund, Select Ten Portfolio 2000
International Series B, United Kingdom Portfolio, Defined Asset Funds:
We consent to the use in this Registration Statement No. 333-33392 of our report
dated June 9, 2000, relating to the Statement of Condition of Equity Investor
Fund, Select Ten Portfolio 2000 International Series B, United Kingdom
Portfolio, Defined Asset Funds and to the reference to us under the heading "How
The Fund Works--Auditors" in the Prospectus which is a part of this Registration
Statement.
DELOITTE & TOUCHE LLP
New York, NY
June 9, 2000
