EQUITY INVESTOR FUND SELECT SER INS HOL POR 2000 SER DEF AS, 487, EX-99.C1, 2000-07-19

EQUITY INVESTOR FUND SELECT SER INS HOL POR 2000 SER DEF AS
487, EX-99.C1, 2000-07-19

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                                                                     EXHIBIT 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsor and Trustee of Equity Investor Fund, Select Series, Institutional
Holdings Portfolio 2000 Series C,
Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-39296 of our report
dated July 19, 2000, relating to the Statement of Condition of Equity Investor
Fund, Select Series, Institutional Holdings Portfolio 2000 Series C, 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 19, 2000