MUNICIPAL INVT TR FD MULTISTATE SER 75 DEFINED ASSET FUNDS
24F-2NT, 1996-02-16
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                                           February 14, 1996


        Securities and Exchange Commission
        450 Fifth Street, N.W.
        Washington, D.C. 20549

        Rule 24f-2 Notice for

        Municipal Investment Trust Fund
        Multistate Series - 75
        Defined Asset Funds
        CIK              910026
        Registration No. 33-55781
        ---------------------------

             (i) The fiscal year for which this notice is filed: Fiscal
        year ended December 31, 1995.

             (ii) The number or amount of securities of the same class or
        series which have been registered under the Securities act of
        1933 other than pursuant to Rule 24f-2 but which were unsold at
        the beginning of the fiscal year: None.

             (iii) The number or amount of securities registered during
        the fiscal year other than pursuant to Rule 24f-2: None.

             (iv) The number or amount of securities sold during the
        fiscal year: $3,104,068.01.

             (v) The number or amount of securities sold during the
        fiscal year in reliance upon registration pursuant to Rule 24f-2:
        $3,104,068.01.

                                By Merrill Lynch, Pierce, Fenner & Smith
                                Incorporated, Agent for the Sponsors


                                By    /s/ Ernest Fabio
                                      Vice-President

        ----------------------
        * Actual aggregate sale price for which securities were sold =
        $3,104,068.01.

        - Actual aggregate redemption or repurchase price of securities
        of the issuer redeemed or repurchased by the issuer =
        $3,997,510.86.

        Sales in excess of redemption and repurchase = $0.00.

        Multiplied by *.0 = $0.00.


                              Davis Polk & Wardwell
                              450 Lexington Avenue
                            New York, New York 10017
                                 (212) 450-4000




                                           February 14, 1996



        Merrill Lynch, Pierce, Fenner &
          Smith Incorporated as Agent
          for the Sponsors of certain
          Unit Investment Trusts
        800 Scudders Mill Road
        Plainsboro, New Jersey 08536


        Dear Sirs:


                  We have acted as special counsel for you and the other
        Sponsors of Municipal Investment Trust Fund, Multistate Series -
        75, Defined Asset Funds (the "Fund"), in connection with the
        issuance of units of fractional undivided interest in the Fund
        (the "Units") in accordance with the related Trust Indenture (the
        "Indenture") with the trustee. The accompanying Rule 24f-2 Notice
        (the "Notice") for the Fund makes definite in number the
        registration of Units sold in reliance upon the Rule during the
        fiscal period covered by the Notice.  The Units covered by the
        Notice are hereinafter referred to as the "Registered Units".

             We have examined and are familiar with originals or copies,
        certified or otherwise identified to our satisfaction, of such
        documents and instruments as we have deemed necessary or
        advisable for the purpose of this instrument.

             Based upon the foregoing, we are of the opinion that the
        Registered Units, assuming due execution and delivery of any
        certificates evidencing the Registered Units by the Sponsors and
        the Trustee and assuming payment for all registered Units in
        accordance with the Indenture, have been legally issued and are
        fully-paid and non-assessable.

                                           Very truly yours,


                                           /s/ Davis Polk & Wardwell



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