DEFINED ASSET FUNDS MUNICIPAL INVT TR FD INSURED SERIES 180, 485BPOS, EX-99.C1ACCTCONST, 2000-09-20

DEFINED ASSET FUNDS MUNICIPAL INVT TR FD INSURED SERIES 180
485BPOS, EX-99.C1ACCTCONST, 2000-09-20

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Defined Asset Funds--Municipal Investment Trust Fund--Insured Series--180

We consent to the use in this Post-Effective Amendment No. 8 to Registration
Statement No. 33-48785 of our opinion dated August 18, 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