EQUITY INVESTOR FUND SEL SE INS HOL POR 2000 SER D DEF AS FD, 487, EX-99.C1, 2000-09-14

EQUITY INVESTOR FUND SEL SE INS HOL POR 2000 SER D DEF AS FD
487, EX-99.C1, 2000-09-14

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                                                                     EXHIBIT 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


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



We consent to the use in this Registration Statement No. 333-44022 of our report
dated September 14, 2000, relating to the Statement of Condition of Equity
Investor Fund, Select Series, Institutional Holdings 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
September 14, 2000