EQUITY INVESTOR FUND SEL TEN PORT 2000 SER 3 DEF ASS FUNDS
487, EX-99.C1, 2000-08-14
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                                                                     EXHIBIT 5.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund, Select Ten Portfolio 2000
Series 3, Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-41174 of our report
dated August 14, 2000, relating to the Statement of Condition of Equity Investor
Fund, Select Ten Portfolio 2000 Series 3, 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 14, 2000



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