EQUITY INVESTOR FUND BIOTECH PORT 2000 SER C DEF ASSET FUNDS, 487, EX-99.C1, 2000-10-04

EQUITY INVESTOR FUND BIOTECH PORT 2000 SER C DEF ASSET FUNDS
487, EX-99.C1, 2000-10-04

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund,
Biotechnology Portfolio 2000 Series C,
Defined Asset Funds:



We consent to the use in this Registration Statement No. 333-45614 of our
opinion dated October 4, 2000, relating to the Statement of Condition of Equity
Investor Fund, Biotechnology Portfolio 2000 Series C, 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 4, 2000