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<PAGE> Exhibit 5.1 CONSENT OF INDEPENDENT AUDITORS The Sponsor, Trustee and Unit Holders of Equity Focus Trusts - Sector Series, 2000-B: We consent to the use of our report dated November 15, 2000, included herein and to the reference to our firm under the heading "Auditors" in the Prospectus. /s/ KPMG LLP KPMG LLP New York, New York November 15, 2000
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