GOVERNMENT SEC INC FD MON PYMT U S TREAS SER 22 D A F
485BPOS, EX-99.C1ACCTCONST, 2000-09-13
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Government Securities Income Fund--Monthly Payment U.S. Treasury Series--22,
Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 5 to Registration
Statement No. 33-57173 of our opinion dated August 4, 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 13, 2000



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