UNCOMMON VALUES TRUST 2000 SERIES
487, EX-99.5.1, 2000-07-12
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                                                                     Exhibit 5.1

                        CONSENT OF INDEPENDENT AUDITORS

The Sponsor, Trustee and Unit Holders of the Uncommon Values Trust, 2000
Series:

  We consent to the use of our report dated July 11, 2000, included herein and
to the reference to our firm under the heading "Auditors" in the Prospectus.


                                                   /s/ KPMG LLP
                                                   KPMG LLP

New York, New York
July 11, 2000


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