EXHIBIT 23.4


                          [KPMG Audit Plc Letterhead]


The Board of Directors
XL Capital Ltd
XL House
One Bermudiana Road
HAMILTON HM11
Bermuda

15 January 2002

Dear Sirs

We consent to the  incorporation by reference in the registration  statements of
XL Capital  Limited on Form S-3 dated January 2002  [Dividend  Reinvestment  and
Share  Purchase  Plan] of our report  dated July 24,  2001,  with respect to the
Combined  Statement of Assets and  Liabilities  of WIXI, as of December 31, 2000
and the related  Combined  Statement  of Revenues and  Expenses.  Changes in Net
Assets and cash flows for the year ended December 31, 2000, which report appears
in the Form 8-K of XL Capital Limited dated August 9, 2001.

Yours faithfully

/s/ KPMG Audit Plc

KPMG Audit Plc