EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Post-Effective Amendment No. 1
to Registration Statement No. 333-67466 of Willis North America Inc. on Form
S-8 of our report dated June 21, 2002, appearing in this Annual Report on Form
11-K of the Willis North America Inc. Financial Security Partnership Plan for
the year ended December 31, 2001.




/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP

New York, New York
July 1, 2002