CORPORATE INCOME FD INSURED SERIES 26 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2000-09-20

CORPORATE INCOME FD INSURED SERIES 26 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2000-09-20

Previous: CORPORATE INCOME FD INSURED SERIES 26 DEFINED ASSET FDS, 485BPOS, EX-99.4.1, 2000-09-20

Next: MUNICIPAL INVT TR FD MULTISTATE SERIES 41 DEFINED ASSET FDS, 485BPOS, 2000-09-20




                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Corporate Income Fund--Insured Series--26, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 5 to Registration
Statement No. 33-54457 of our opinion dated July 31, 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