MUNICIPAL INVT TR FD MULTISTATE SERIES 38 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2000-09-13

MUNICIPAL INVT TR FD MULTISTATE SERIES 38 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--38 (Florida and New York
Trusts) Defined Asset Funds:

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-49623 of our opinion dated August 22, 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