Exhibit 23.7


            Consent of Independent Registered Public Accounting Firm


     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-3)
and related Prospectus of Leucadia National Corporation for the public offering
of up to 400,000 common shares, 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.


BDO Seidman, LLP


New York, New York
July 21, 2004