EQUITY INVESTOR FD REAL ESTATE INCOME FD 2000 SER B DAF, 487, EX-99.C1, 2000-10-30

EQUITY INVESTOR FD REAL ESTATE INCOME FD 2000 SER B DAF
487, EX-99.C1, 2000-10-30

Previous: EQUITY INVESTOR FD REAL ESTATE INCOME FD 2000 SER B DAF, 487, EX-99.2, 2000-10-30

Next: SCHERING AKTIENGESELLSCHAFT, 6-K, 2000-10-30



<PAGE>
                                                                     EXHIBIT 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the use in this Amendment No. 1 to Registration Statement No.
333-46180 on Form S-6 of our report dated October 30, 2000, relating to the
Statement of Condition of Equity Investor Fund, Real Estate Income Fund 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 30, 2000