EQUITY INVESTOR FUND DEFINED TECH PORT 2001 SER J DAF
487, EX-99.C1, 2001-01-03
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Exhibit 5.1

CONSENT OF INDEPENDENT AUDITORS

We consent to the use in Amendment No. 1 to Registration Statement No. 333-52246 on Form S-6 of our report dated January 3, 2001, relating to the statement of condition of Equity Investor Fund, Defined Technology Portfolio 2001 Series J, 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
January 3, 2001




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