EQUITY FOCUS TRUSTS STRATEGIC SERIES 2000-D 10 AT PORTFOLIO
487, EX-99.5.1, 2000-11-07
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                        CONSENT OF INDEPENDENT AUDITORS

The Sponsor, Trustee and Unit Holders of Equity Focus Trusts--
Strategic Series 2000-D, 10/A+ Portfolio:

  We consent to the use of our report dated November 6, 2000, included herein
and to the reference to our firm under the heading "Auditors" in the
Prospectus.

                                                             /s/ KPMG LLP

New York, New York
November 6, 2000


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