Exhibit 5.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--86 (California Insured and
New York Insured), Defined Asset Funds
We consent to the use in this Post-Effective Amendment No. 4 to Registration
Statement No. 33-57877 of our opinion dated May 30, 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.
June 14, 2000
