EQUITY INVESTOR FUND BLUE CHIP ST 2000 SE B PR AM PO DE AS F
487, EX-99.C1, 2000-09-21
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                                                                     EXHIBIT 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund,
Blue Chip Stock 2000 Series B, Premier American Portfolio, Defined Asset Funds:



We hereby consent to the use in this Registration Statement No. 333-43922 of our
report dated September 21, 2000, relating to the Statement of Condition of
Equity Investor Fund, Blue Chip Stock 2000 Series B, Premier American Portfolio,
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
September 21, 2000



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