Consent of Independent Certified Public Accountants

         We have issued our report dated October 13, 2000 accompanying the
financial statements of Insured Municipals Income Trust and Investors' Quality
Tax-Exempt Trust, Multi-Series 47 as of August 31, 2000, and for the period then
ended, contained in this Post-Effective Amendment No. 15 to Form S-6.

         We consent to the use of the aforementioned report in the Post-
Effective Amendment and to the use of our name as it appears under the caption
"Auditors".


                                        Grant Thornton LLP


Chicago, Illinois
December 22, 2000



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