DEFINED ASSET FUNDS MUNICIPAL INVT TR FD MULTISTATE SER 93
485BPOS, EX-99.C1ACCTCONST, 2000-10-11
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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Multistate Series--93 (California, California
Intermediate, New Jersey, New York and Pennsylvania Trusts), Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 5 to Registration
Statement No. 33-59753 of our opinion dated September 29, 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.
October 11, 2000



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