Exhibit 31.3

                                 CERTIFICATIONS


I, Joseph A. Orlando, certify that:

1. I have reviewed this annual report on Form 10-K/A of Leucadia National
Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report; and

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report.


Date:  June 10, 2005

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