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Previous: EQUITY FOCUS TRUSTS S T A R T 2001 SERIES, 487, EX-99.3.1, 2001-01-17 |
Next: ABBOTT LABORATORIES, 8-K, 2001-01-18 |
<PAGE>
Exhibit 5.1
CONSENT OF INDEPENDENT AUDITORS
The Sponsor, Trustee and Unit Holders of Equity Focus Trusts, S.T.A.R.T.2001
Series
We consent to the use of our report dated January 16, 2001, included herein and
to the reference to our firm under the heading "Auditors" in the Prospectus.
/s/ KPMG LLP
New York, New York
January 16, 2001
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