DEFINED ASSET FDS GOVT SEC INC FD MON PYMT U S TREAS SER 3, 485BPOS, EX-99.C1ACCTCONST, 2000-09-13

DEFINED ASSET FDS GOVT SEC INC FD MON PYMT U S TREAS SER 3
485BPOS, EX-99.C1ACCTCONST, 2000-09-13

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Defined Asset Funds--Government Securities Income Fund--Monthly Payment U.S.
Treasury Series--3

We consent to the use in this Post-Effective Amendment No. 14 to Registration
Statement No. 2-97979 of our opinion dated August 17, 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 13, 2000