MUNICIPAL INVT TR FD MULTISTATE SERIES 36 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2000-09-13

MUNICIPAL INVT TR FD MULTISTATE SERIES 36 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2000-09-13

Previous: MUNICIPAL INVT TR FD MULTISTATE SERIES 36 DEFINED ASSET FDS, 485BPOS, EX-99.4.1, 2000-09-13

Next: MUNICIPAL INVT TR FD MULTISTATE SERIES 37 DEFINED ASSET FDS, 485BPOS, 2000-09-13




                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--36 (New Jersey and New York
Trusts), Defined Asset Funds:

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-49569 of our opinion dated August 9, 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