MUNICIPAL INVEST TR FD INSURED SERIES 404 DEFINED ASSET FD, 485BPOS, EX-99.C1ACCTCONST, 2000-10-18

MUNICIPAL INVEST TR FD INSURED SERIES 404 DEFINED ASSET FD
485BPOS, EX-99.C1ACCTCONST, 2000-10-18

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                                                                     Exhibit 5.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Sponsors and Trustee of
Municipal Investment Trust Fund--Insured Series--404, Defined Asset Funds

We consent to the use in this Post-Effective Amendment No. 1 to Registration
Statement No. 333-53539 of our opinion dated September 5, 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 18, 2000