MUNICIPAL INVESTMENT TR FD INTERM TERM SER 310 DEF ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2001-01-17

MUNICIPAL INVESTMENT TR FD INTERM TERM SER 310 DEF ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2001-01-17

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Intermediate Term Series--310, Defined Asset
Funds

We consent to the use in this Post-Effective Amendment No. 3 to Registration
Statement No. 333-35119 of our opinion dated December 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.
January 17, 2001