MUNICIPAL INVESTMENT TRUST FD INSURED SER 196 DEF ASSET FD, 485BPOS, EX-99.C1ACCTCONST, 2001-01-17

MUNICIPAL INVESTMENT TRUST FD INSURED SER 196 DEF ASSET FD
485BPOS, EX-99.C1ACCTCONST, 2001-01-17

Previous: MUNICIPAL INVESTMENT TRUST FD INSURED SER 196 DEF ASSET FD, 485BPOS, EX-99.4.1, 2001-01-17

Next: WNC HOUSING TAX CREDIT FUND IV L P SERIES 2, 10-Q, 2001-01-17




                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Insured Series--196, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 7 to Registration
Statement No. 33-50437 of our opinion dated December 8, 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