<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>ex23-1.txt
<DESCRIPTION>EXHIBIT 23(1)
<TEXT>


<PAGE>


                                                                   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 headings "Experts".



PricewaterhouseCoopers LLP

New York, NY
September 3, 2003




</TEXT>
</DOCUMENT>
