Exhibit 23.3


                         Consent of Independent Auditors


We consent to the reference to our firm under the caption "Experts" and to
the incorporation by reference in this Registration Statement (Form S-4
No. 333-110893) and related Prospectus of Leucadia National Corporation
for the registration of $25,000,000 of its 7% Senior Notes due 2013, of our
report, dated February 28, 2003, with respect to the financial statements
of Berkadia LLC for the year ended December 31, 2002, included in the
Leucadia National Corporation 2002 Form 10-K, filed with the Securities
and Exchange Commission.


                                                     /s/ Ernst & Young LLP



Phoenix, Arizona
December 17, 2003