Exhibit 23(b)
                                                                   -------------


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in:

     o    Registration   Statement  No.  33-76840  and  the  related  Prospectus
          (Dividend Reinvestment and Share Purchase Plan) of Sea Containers Ltd.
          on Form S-3, and

     o    Registration  Statement No. 333-13356 and the related Prospectus (1997
          Stock Option Plan) of Sea Containers Ltd. on Form S-8,

of our report  dated May 10, 2005,  relating to the  combined  and  consolidated
financial  statements of GE SeaCo SRL and  subsidiaries and GE SeaCo America LLC
(which report expresses an unqualified  opinion) appearing in this Amendment No.
1 to the Form 10-K of Sea Containers  Ltd. and  subsidiaries  for the year ended
December 31, 2004.

/s/ Deloitte & Touche LLP

New York, New York
May 18, 2005