NATIONAL MUNICIPAL TRUST SERIES 184
485BPOS, EX-23, 2000-06-21
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                                                                   Exhibit 23


                   Letterhead of Kenny S&P Evaluation Services
                      (a division of J.J. Kenny Co., Inc.)

                                  June 21, 2000

Prudential Securities Incorporated
1 New York Plaza
New York, NY  10292


                           Re:      National Municipal Trust
                                    Post-Effective Amendment No. 4
                                    Series 184

Gentlemen:

     We  have  examined   Registration   Statement  File  No. 33-65305  for  the
above-captioned trust. We hereby acknowledge that Kenny S&P Evaluation Services,
a division of J.J. Kenny Co., Inc. is currently  acting as the evaluator for the
trust.  We  hereby  consent  to the  use in the  Registration  Statement  of the
reference to Kenny S&P Evaluation  Services,  a division of J.J. Kenny Co., Inc.
as evaluator.
     In  addition,   we  hereby  confirm  that  the  ratings  indicated  in  the
Registration  Statement for the respective  bonds comprising the trust portfolio
are the  ratings  indicated  in our  KENNYBASE  database  as of the  date of the
Evaluation Report.

     You are hereby authorized to file a copy of this letter with the Securities
and Exchange Commission.

                                                              Sincerely,

                                                              Frank A. Ciccotto
                                                              Frank A. Ciccotto
                                                              Vice President


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