EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

    We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Leucadia National Corporation of our report dated
March 12, 2003 relating to the financial statements and financial statement
schedules, which appears in Leucadia National Corporation's Annual Report on
Form 10-K for the year ended December 31, 2002. We also consent to the
references to us under the heading "Experts."


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

New York, NY
December 19, 2003