<PAGE>
EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of Equity Investor Fund, Baby Boom Economy Portfolio
2000 Growth Series B, Defined Asset Funds:
We consent to the use in this Registration Statement No. 333-43912 of our report
dated August 30, 2000, relating to the Statement of Condition of Equity Investor
Fund, Baby Boom Economy Portfolio 2000 Growth 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 30, 2000
