MUNICIPAL INVT TR FD INSURED SERIES 210 DEFINED ASSET FUNDS
485BPOS, EX-99.C1ACCTCONST, 2000-12-06
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Insured Series--210, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-54911 of our opinion dated November 13, 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.
December 6, 2000



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