DEFINED ASSET FUNDS EQUITY INCOME FD UTILITY COM STK SER 4, 485BPOS, EX-99.C1ACCTCONST, 2000-09-20

DEFINED ASSET FUNDS EQUITY INCOME FD UTILITY COM STK SER 4
485BPOS, EX-99.C1ACCTCONST, 2000-09-20

Previous: DEFINED ASSET FUNDS EQUITY INCOME FD UTILITY COM STK SER 4, 485BPOS, 2000-09-20

Next: CENTENNIAL TAX EXEMPT TRUST /CO/, PRE 14A, 2000-09-20




                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of Defined Asset Funds, Equity Investor Fund,
Utility Common Stock Series--4

We consent to the use in this Post-Effective Amendment No. 19 to Registration
Statement No. 2-68397 of our opinion dated September 8, 2000 appearing in the
Prospectus, which is part of such Registration Statement, and to the reference
to us under the heading "How The Fund Works--Auditors" in such Prospectus.

DELOITTE & TOUCHE LLP
New York, N.Y.
September 20, 2000