<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>9
<FILENAME>jao323.txt
<DESCRIPTION>JOSEPH A. ORLANDO EXHIBIT 32.3
<TEXT>


                                                          Exhibit 32.3


                                  CERTIFICATION
                       PURSUANT TO 18 U.S.C. SECTION 1350,
           AS ADOPTED BY SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002



     I, Joseph A.  Orlando,  as Chief  Financial  Officer of  Leucadia  National
Corporation (the "Company") certify,  pursuant to 18 U.S.C. ss. 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:

     (1) the  accompanying  Form 10-Q report for the period ending September 30,
2006 as filed with the U.S.  Securities and Exchange  Commission  (the "Report")
fully complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as amended; and

     (2)  the  information  contained  in the  Report  fairly  presents,  in all
material  respects,  the  financial  condition  and results of operations of the
Company.



Dated:  November 9, 2006



                                     By: /s/ Joseph A. Orlando
                                         --------------------------
                                         Joseph A. Orlando
                                         Chief Financial Officer

</TEXT>
</DOCUMENT>
