Exhibit 23.7

                   Consent of Independent Auditors

We hereby consent to the reference to our firm under the caption "Experts"
and to the incorporation by reference in this Registration Statement (Form S-4)
and related Prospectus of Leucadia National Corporation for the exchange offer
of $100,000,000 of its 7% Senior Notes due 2013, of our reports, dated January
16, 2004, with respect to the financial statements of EagleRock Capital
Partners (QP), LP as of December 31, 2003 and 2002 and for the years then ended,
and EagleRock Master Fund as of December 31, 2003 and 2002, and for the year
and period then ended, included in the Leucadia National Corporation 2003
Form 10-K, filed with the Securities and Exchange Commission.

/s/ BDO Seidman, LLP

BDO Seidman, LLP


New York, New York
April 5, 2004