DEFINED ASSET FDS GOVT SEC INC FD US GOVT ZERO COUP BD SER 3
485BPOS, EX-99.C1ACCTCONST, 2000-07-19
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Defined Asset Funds--Government Securities Income Fund--Monthly Payment U.S.
Treasury Series--3

We consent to the use in this Post-Effective Amendment No. 11 to Registration
Statement No. 33-26716 of our opinion dated June 30, 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.
July 19, 2000


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