EXHIBIT 4.2



                INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS' CONSENT

         We have issued our report dated September 12, 2000 on the statements of
condition and related securities portfolios of Van Kampen Focus Portfolios,
Series 260 as of September 12, 2000 contained in the Registration Statement on
Form S-6 and Prospectus. We consent to the use of our report in the Registration
Statement and Prospectus and to the use of our name as it appears under the
caption "Other Matters-Independent Certified Public Accountants."



                                                              Grant Thornton LLP

Chicago, Illinois
September 12, 2000



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