EQUITY INVESTOR FD UTIL PORT 200 SER B DAF
487, EX-99.C1, 2000-12-06
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                                                                     EXHIBIT 5.1


                        CONSENT OF INDEPENDENT AUDITORS



We consent to the use in Amendment No. 1 to Registration Statement No. 333-46716
on Form S-6 of our report dated December 6, 2000, relating to the statement of
condition of Equity Investor Fund, Utility 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
December 6, 2000



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