VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 38, 485BPOS, EX-99.1.1, 2000-11-22

VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 38
485BPOS, EX-99.1.1, 2000-11-22

Previous: VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 38, 485BPOS, 2000-11-22

Next: VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 41, 485BPOS, 2000-11-22



               Consent of Independent Certified Public Accountants

         We have issued our report dated September 15, 2000 accompanying the
financial statements of Van Kampen Kampen American Equity Opportunity Trust,
Series 38 as of July 31, 2000, and for the period then ended, contained in this
Post-Effective Amendment No. 4 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
November 22, 2000