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<PAGE> Exhibit 5.1 CONSENT OF INDEPENDENT AUDITORS The Sponsor, Trustee and Unit Holders of Uncommon Values Aggressive Growth Series, 2000 and Uncommon Values Growth & Income Series, 2000: We consent to the use of our report dated July 25, 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 25, 2000
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