Consent of Independent Certified Public Accountants
We have issued our report dated September 15, 2000 accompanying the financial
statements of Insured Municipals Income Trust and Investors' Quality Tax-Exempt
Trust, Multi-Series 182 as of July 31, 2000, and for the period then ended,
contained in this Post-Effective Amendment No. 8 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
November 22, 2000
