INSURED MUNICIPALS INC TR & INV QUAL TAX EX TR MULTI SER 92, 485BPOS, EX-99.1.1, 2000-10-25

INSURED MUNICIPALS INC TR & INV QUAL TAX EX TR MULTI SER 92
485BPOS, EX-99.1.1, 2000-10-25

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               Consent of Independent Certified Public Accountants

     We have issued our report dated August 18, 2000 accompanying the financial
statements of Insured Municipals Income Trust and Investors' Quality Tax-Exempt
Trust, Multi-Series 92 as of June 30, 2000, and for the period then ended,
contained in this Post-Effective Amendment No. 14 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
October 25, 2000