<PAGE>
EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsor and Trustee of Equity Investor Fund, Core Holdings Portfolio 2000
Series B, Defined Asset Funds:
We consent to the use in this Registration Statement No. 333-41176 of our report
dated August 2, 2000, relating to the Statement of Condition of Equity Investor
Fund, Core Holdings 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
August 2, 2000
