Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
            --------------------------------------------------------


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (File No. 2-84303), Form S-8 and S-3 (File No. 33-6054),
Form S-8 and S-3 (File No. 33-26434), Form S-8 and S-3 (File No. 33-30277), Form
S-8 (File No. 33-61682), Form S-8 (File No. 33-61718), Form S-8 (File No.
333-51494), Form S-3 (File No. 333-118102) and Form S-3 (File No. 333-122047) of
Leucadia National Corporation of our report dated March 11, 2005 relating to the
financial statements, financial statement schedules, management's assessment of
the effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting, which appears in
this Form 10-K.





PricewaterhouseCoopers LLP

New York, New York
March 11, 2005