MUNICIPAL INVESTMENT TRUST FD INSURED SER 400 DEF ASSET FDS, 485BPOS, EX-99.C1ACCTCONST, 2001-01-10

MUNICIPAL INVESTMENT TRUST FD INSURED SER 400 DEF ASSET FDS
485BPOS, EX-99.C1ACCTCONST, 2001-01-10

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Insured Series--400, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 2 to Registration
Statement No. 333-55781 of our opinion dated December 18, 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 10, 2001