Exhibit 23.4


                         Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts" in Amendment
No. 1 to the Registration Statement (Form S-4 No. 333-110893) and related
Prospectus of Leucadia National Corporation for the registration of $25 million
of its 7% Senior Notes due 2013 and to the incorporation by reference therein
of our report dated March 14, 2003, with respect to the consolidated financial
statements and schedules of WilTel Communications Group, Inc. included in its
Annual Report (Form 10-K/A) for the year ended December 31, 2002, filed with
the Securities and Exchange Commission.


                                                           /s/ Ernst & Young LLP
                                                               ERNST & YOUNG LLP


Tulsa, Oklahoma
December 17, 2003