EQUITY INVESTOR FD SEL SER PRINCIP VALU PORT 2000 SER B DAF, 487, EX-99.C1, 2000-07-17

EQUITY INVESTOR FD SEL SER PRINCIP VALU PORT 2000 SER B DAF
487, EX-99.C1, 2000-07-17

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund,
Select Series, Principled Values Portfolio 2000 Series B,
Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-38116 of our
opinion dated July 17, 2000, relating to the Statement of Condition of Equity
Investor Fund, Select Series, Principled Values Portfolio 2000 Series B, 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
July 17, 2000