DEFINED ASSET FUNDS EQUITY INCOME FD UTILITY COM STK SER 15
485BPOS, EX-99.C1ACCTCONST, 2000-08-16
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of Defined Asset Funds, Equity Investor Fund,
Utility Common Stock Series--15

We consent to the use in this Post-Effective Amendment No. 8 to Registration
Statement No. 33-44741 of our opinion dated August 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.
August 16, 2000


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