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<PAGE> CONSENT OF INDEPENDENT AUDITORS The Sponsor, Trustee and Unit Holders of Equity Focus Trusts-- Strategic Series 2000-C, 10/A+ Portfolio: We consent to the use of our report dated August 8, 2000, included herein and to the reference to our firm under the heading "Auditors" in the Prospectus. /s/ KPMG LLP New York, New York August 8, 2000
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