<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>5
<FILENAME>d514189_ex23-2.txt
<DESCRIPTION>EXHIBIT 23.2
<TEXT>


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the use in this  Registration  Statement on Form F-I of our
reports dated  November 28, 2003 and March 22, 2004 relating to the  predecessor
combined carve-out financial  statements of Ship Finance  International  Limited
and our report dated February 6, 2004 relating to the Ship Finance International
Limited  stand alone  financial  statements  which  appear in such  registration
statement.  We also consent to the references to us under the heading  "Experts"
in such Registration Statement.


PricewaterhouseCoopers
AS Oslo, Norway
September 27, 2004










23153.0001 #514189


</TEXT>
</DOCUMENT>
