First Trust Advisors L.P.
1001 Warrenville Road
Lisle, Illinois  60532




February 23, 2000


Nike Securities L.P.
1001 Warrenville Road
Lisle, IL  60532

Re:  FT 412

Gentlemen:

     We  have  examined the Registration Statement File No.  333-
96113 for the above captioned fund.  We hereby consent to the use
in  the  Registration Statement of the references to First  Trust
Advisors L.P. as evaluator.

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

Sincerely,

First Trust Advisors L.P.



Robert M. Porcellino
Senior Vice President