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EXHIBIT 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of Equity Investor Fund, Baby Boom Economy Portfolio
2000 Growth & Income Series B, Defined Asset Funds:
We consent to the use in this Registration Statement No. 333-43930 of our report
dated August 31, 2000 relating to the Statement of Condition of Equity Investor
Fund, Baby Boom Economy Portfolio 2000 Growth & Income 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 31, 2000
