EQUITY INVESTOR FUND FIN SER PORT 2000 SER B DEF ASSET FUNDS, 487, EX-99.C1, 2000-10-05

EQUITY INVESTOR FUND FIN SER PORT 2000 SER B DEF ASSET FUNDS
487, EX-99.C1, 2000-10-05

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                                                                     EXHIBIT 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


The Sponsors and Trustee of Equity Investor Fund,
Financial Services Portfolio, 2000 Series B, Defined Asset Funds:



We hereby consent to the use in this Registration Statement No. 333-45616 of our
report dated October 5, 2000, relating to the Statement of Condition of Equity
Investor Fund, Financial Services 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 5, 2000