EQUITY FOCUS TRUSTS SECTOR SERIES 2000-B
487, EX-99.5.1, 2000-11-16
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                                                                     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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