Consent of Independent Certified Public Accountants

         We have issued our report dated July 14, 2000 accompanying the
financial statements of Insured Municipals Income Trust and Invetors' Quality
Tax-Exempt Trust, Multi-Series 292 as of May 31, 2000, and for the period then
ended, contained in this Post-Effective Amendment No. 3 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
September 25, 2000



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