CORPORATE INCOME FD INSURED SERIES 27 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2001-01-17

CORPORATE INCOME FD INSURED SERIES 27 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2001-01-17

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Corporate Income Fund--Insured Series--27, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 5 to Registration
Statement No. 33-60245 of our opinion dated December 12, 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.
January 17, 2001