EXHIBIT 23.6

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the use in this Amendment No. 3 to the Registration
Statement (No. 333-32134) on Form S-1 of TyCom Ltd. of the report of Price
Waterhouse Auditores, S.A., report dated February 20, 1998 as a predecessor
firm of PricewaterhouseCoopers Auditores, S.L. relating to the financial
statements Telecomunicaciones Marinas, S.A.U. as of December 31, 1997, which
appears in such Registration Statement. We also consent to the references to
our firm under the heading "Experts" in such Registration Statement.

                                          /s/ PricewaterhouseCoopers
                                           Auditores, S.L.

Madrid, Spain
June 9, 2000