Consent of Independent Certified Public Accountants
We have issued our report dated October 13, 2000 accompanying the
financial statements of Insured Municipals Income Trust and Investors' Quality
Tax-Exempt Trust, Multi-Series 235 as of August 31, 2000, and for the period
then ended, contained in this Post-Effective Amendment No. 6 to Form S-6.
We consent to the use of the aforementioned report in the Post-
Effective Amendment and to the use of our name as it appears under the caption
"Auditors".
Grant Thornton LLP
Chicago, Illinois
December 22, 2000
