GOVERNMENT SECURITIES INC FD GNMA SER 1W DEFINED ASSET FUNDS
485BPOS, EX-99.C1ACCTCONST, 2000-07-19
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Government Securities Income Fund--GNMA Series 1W, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 6 to Registration
Statement No. 33-53181 of our opinion dated June 14, 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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