Exhibit 23.4


            Consent of Independent Registered Public Accounting Firm

We consent to the references to our firm in the first and fifth paragraphs under
the caption "Experts" in the Registration Statement on Form S-3 and related
Prospectus of Leucadia National Corporation for the registration of 400,000
shares of common stock and to the incorporation by reference therein of our
report dated February 20, 2004, with respect to the consolidated financial
statements of WilTel Communications Group, Inc. included in Leucadia National
Corporation's Annual Report (Form 10-K/A) for the year ended December 31, 2003,
filed with the Securities and Exchange Commission.


                                                           /s/ Ernst & Young LLP
                                                               ERNST & YOUNG LLP


Tulsa, Oklahoma
July 20, 2004