EXHIBIT 23.3

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

   As independent public accountants, we hereby consent to the incorporation by
reference in this Amendment No. 1 to Registration Statement on Form S-4 of Tyco
International Ltd. and Tyco International Group S.A. of our report dated
February 12, 1999 (except with respect to the matter disclosed in Note 18--
Merger with Tyco International Ltd., as to which the date is April 2, 1999) on
our audit of the consolidated balance sheet of AMP Incorporated and
subsidiaries as of September 30, 1998, and the related consolidated statements
of income, shareholders' equity and cash flows for the year ended September 30,
1998 and the nine months ended September 30, 1997, included in the Tyco
International Ltd. Form 10-K and 10-K/A filed December 13, 1999 and June 26,
2000, respectively, and to all references to our Firm included in this
Registration Statement.

                                                /s/ Arthur Andersen llp

Philadelphia, Pennsylvania

August 2, 2000