EXHIBIT 4.2


                INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS' CONSENT

         We have issued our report dated January 16, 2001 on the statements of
condition and related securities portfolios of Van Kampen Focus Portfolios,
Series 271 as of January 16, 2001 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
January 16, 2001



© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission