MUNICIPAL INVT TR FD MON PYMT SER 544 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2000-09-20

MUNICIPAL INVT TR FD MON PYMT SER 544 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2000-09-20

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Monthly Payment Series--544, Defined Asset
Funds

We consent to the use in this Post-Effective Amendment No. 6 to Registration
Statement No. 33-54131 of our opinion dated September 7, 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.
September 20, 2000