CORP INC FD INT TRM SER 200 DEF ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2000-12-06
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Corporate Income Fund--Intermediate Term Series--200, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 2 to Registration
Statement No. 333-49975 of our opinion dated November 16, 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.
December 6, 2000



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