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Exhibit 5.1
CONSENT OF INDEPENDENT AUDITORS
We consent to the use in Amendment No. 1 to Registration Statement No. 333-52250 on Form S-6 of our report dated January 5, 2001, relating to the statement of condition of Equity
Investor Fund Standard & Poor's Intrinsic Value Portfolio 2001 Series C, 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 5, 2001
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