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EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of Equity Investor Fund Select Series Standard & Poor's
Intrinsic Value Portfolio 2000 Series B, Defined Asset Funds:
We consent to the use in this Registration Statement No. 333-42718 of our report
dated August 21, 2000, relating to the Statement of Condition of Equity Investor
Fund Select Series Standard & Poor's Intrinsic Value 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 21, 2000
