EQUITY INVESTOR FUND INTERNET PORTFOLIO 2000 SERIES D DAF
487, EX-99.C1, 2000-08-09
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                                                                     EXHIBIT 5.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund, Internet Portfolio 2000 Series
D, Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-42750 of our report
dated August 9, 2000, relating to the Statement of Condition of Equity Investor
Fund, Internet Portfolio 2000 Series D, 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 9, 2000



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