Exhibit 23.2








            Consent of Independent Registered Public Accounting Firm


We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 333-51494 pertaining to the Leucadia National Corporation 1999
Stock Option Plan as amended through May 16, 2000, Form S-8 No. 333-143770
pertaining to the Leucadia National Corporation 1999 Stock Option Plan as
amended through April 5, 2006, and Form S-3 No. 333-145668) of Leucadia National
Corporation and subsidiaries of our reports dated March 19, 2008, with respect
to the consolidated financial statements of Pershing Square IV A, L.P. and the
financial statements of Pershing Square IV, L.P. for the period from June 1,
2007 (commencement of operations) to December 31, 2007, included in the Annual
Report (Form 10-K) of Leucadia National Corporation and subsidiaries for the
year ended December 31, 2008.



March 24, 2009


/s/ Ernst & Young