Exhibit 23.6


                        Consent of Independent Auditors

The Members
Jefferies Partners Opportunity Fund II, LLC:

We consent to the incorporation by reference in the registration statement
(No. 333-110893) on form S-4 of Leucadia National Corporation of our report
dated January 24, 2003, except as to Note 8 of the notes to the financial
statements, which is as of February 14, 2003, relating to the statements of
financial condition of Jefferies Partners Opportunity Fund II, LLC as of
December 31, 2002 and 2001 and the related statements of earnings, changes in
members' equity and cash flows for each of the years in the three year period
ended December 31, 2002, which report appears in the December 31, 2002 Annual
Report on Form 10-K/A of Leucadia National Corporation and to the reference to
our firm under the heading "Experts" in the prospectus.


/s/ KPMG LLP



Los Angeles, California
December 19, 2003