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Consent of Independent Certified Public Accountants
We have issued our report dated July 14, 2000 accompanying the financial
statements of Insured Municipals Income Trust, 109th Insured Multi-Series 277
as of May 31, 2000, and for the period then ended, contained in this
Post-Effective Amendment No. 9 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
September 25, 2000