DEFINED ASSET FUNDS MUNICIPAL INVT TR FD INTERM TERM SER 203
485BPOS, EX-99.C1ACCTCONST, 2000-06-26
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                                                                     Exhibit 5.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Defined Asset Funds--Municipal Investment Trust Fund--Intermediate Term
Series--203

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-49179 of our opinion dated June 16, 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 26, 2000



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