DEFINED ASSET FUNDS GOVERNMENT SECURITIES INC FD GNMA SER 1C
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--Government Securities Income Fund--GNMA Series 1C

We consent to the use in this Post-Effective Amendment No. 13 to Registration
Statement No. 33-08086 of our opinion dated July 25, 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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