EQUITY INVESTOR FUND SEL S&P INDUS PORT 2000 SER D DEF ASSE, 487, EX-99.C1, 2000-06-26

EQUITY INVESTOR FUND SEL S&P INDUS PORT 2000 SER D DEF ASSE
487, EX-99.C1, 2000-06-26

Previous: EQUITY INVESTOR FUND SEL S&P INDUS PORT 2000 SER D DEF ASSE, 487, EX-99.2, 2000-06-26

Next: ACCOUNT4 COM INC, S-1/A, 2000-06-26



<PAGE>
                                                                     EXHIBIT 5.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund, Select S&P Industrial
Portfolio 2000 Series D,
Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-36050 of our report
dated June 26, 2000, relating to the Statement of Condition of Equity Investor
Fund, Select S&P Industrial Portfolio 2000 Series D, 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 26, 2000