MUNICIPAL INVT TR FD MULTISTATE SERIES 49 DEFINED ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2001-01-17

MUNICIPAL INVT TR FD MULTISTATE SERIES 49 DEFINED ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2001-01-17

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--49 (Florida, Michigan, New
Jersey, New York and Pennsylvania Trusts), Defined Asset Funds:

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-50245 of our opinion dated December 14, 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.
January 17, 2001