DEFINED ASSET FUNDS MUNICIPAL INVT TR FD INSURED SERIES 189
485BPOS, EX-99.C1ACCTCONST, 2000-06-07
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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--189

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-49319 of our opinion dated           , 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.
June 7, 2000



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