EXHIBIT 23.2

                         INDEPENDENT AUDITORS' CONSENT

   We consent to the incorporation by reference in this Amendment No. 1 to
Registration Statement No. 333-42128 on Form S-4 of Tyco International Ltd. and
Tyco International Group S.A. 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

August 2, 2000