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
241,000 shares of its 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
October 19, 2004