MUNICIPAL INVT TR FD MULTISTATE SERIES 45 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2000-11-15

MUNICIPAL INVT TR FD MULTISTATE SERIES 45 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2000-11-15

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--45, (California and Florida
Trusts): Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-49901 of our opinion dated October 26, 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.
November 15, 2000