EXHIBIT 4.2

                INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS' CONSENT

         We have issued our report dated October 18, 2000 on the statement of
condition and related securities portfolio of Van Kampen Focus Portfolios,
Series 261 as of October 18, 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
October 18, 2000



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