Exhibit 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--46 (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. 33-49955 of our opinion dated October 4, 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
