EXHIBIT 23.2











CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this  Registration  Statement on
Form  S-8 of  our  report  date  May  10,  2005  related  to  the  combined  and
consolidated  financial statements of GE SeaCo SRL and subsidiaries and GE SeaCo
America  LLC,  appearing in the Annual  Report on Form 10-K/A of Sea  Containers
Ltd. and subsidiaries for the year ended December 31, 2004.

/s/Deloitte & Touche LLP
Deloitte & Touche LLP

New York, New York
December 7, 2005