MUNICIPAL INVESTMENT TR FD MULTISTATE SERIES 31 DEF ASSET FD, 485BPOS, EX-99.C1ACCTCONST, 2000-07-19

MUNICIPAL INVESTMENT TR FD MULTISTATE SERIES 31 DEF ASSET FD
485BPOS, EX-99.C1ACCTCONST, 2000-07-19

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                                                                     Exhibit 5.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--31 (California, New Jersey,
Pennsylvania and Virginia Trusts): Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-49351 of our opinion dated July 6, 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