DEFINED ASSET FUNDS CORPORATE INCOME FD MON PYMT SER 308
485BPOS, EX-99.C1ACCTCONST, 2000-11-08
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Defined Asset Funds--Corporate Income Fund--Monthly Payment Series--308

We consent to the use in this Post-Effective Amendment No. 8 to Registration
Statement No. 33-47998 of our opinion dated October 5, 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.
November 8, 2000



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