EQUITY INVESTOR FUND EARN GR CON POR 2000 SER B DE ASSE FUND
487, EX-99.C1, 2000-10-03
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                                                                     EXHIBIT 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund, Earnings Growth Consistency
Portfolio 2000 Series B, Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-45612 of our report
dated October 3, 2000, relating to the Statement of Condition of Equity Investor
Fund, Earnings Growth Consistency Portfolio 2000 Series B, 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
October 3, 2000



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