EXHIBIT 23.4

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public accountants, we hereby consent to the incorporation by
reference in the Tyco International Ltd. Form S-4 registration statement dated
June 15, 2001 of our report dated January 23, 2001 included in C. R.
Bard Inc.'s Form 10-K for the year ended December 31, 2000 and to all references
to our Firm included in the registration statement.

                                          /s/ Arthur Andersen LLP

Roseland, New Jersey
June 15, 2001