MUNICIPAL INVT TR FD MULTISTATE SERIES 37 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2000-09-13

MUNICIPAL INVT TR FD MULTISTATE SERIES 37 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2000-09-13

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--37, (California, Texas and
Virginia Trusts), Defined Asset Funds:

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-49585 of our opinion dated August 21, 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