EXHIBIT 23.2

                         INDEPENDENT AUDITORS' CONSENT

    We consent to the incorporation by reference in this Registration Statement
on Form S-4 of Tyco International Ltd. of our report dated September 30, 1998
(relating to the consolidated statements of operations, changes in stockholders'
equity and cash flows of United States Surgical Corporation and its subsidiaries
for the nine month period ended September 30, 1997 and the related financial
statement schedule for the nine month period ended September 30, 1997), which
report is included in Tyco International Ltd.'s Annual Report on Amendment
No. 3 on Form 10-K/A for the year ended September 30, 1999. We also consent to
the reference to us under the heading "Experts" in the Prospectus, which is part
of this Registration Statement.

                                                      
                                                       /s/ DELOITTE & TOUCHE LLP



Stamford, Connecticut
October 16, 2000