CORPORATE INCOME FD INSURED SERIES 101 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2000-06-26
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                                                                     Exhibit 5.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Corporate Income Fund--Insured Series--101, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 3 to Registration
Statement No. 333-21527 of our opinion dated May 30, 2000 appearing in the
Prospectus, which is part of such Registration Statement, and to the reference
to us under the heading 'Auditors' in such Prospectus.

DELOITTE & TOUCHE LLP
New York, N.Y.
June 26, 2000



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