EXHIBIT 23.2
    
 
   
                        CONSENT OF INDEPENDENT AUDITORS
    
 
   
     We consent to the reference to our firm under the caption 'Experts' and  to
the  use of our reports dated January  30, 1995, in the Post-Effective Amendment
No. 2  to  the  Registration  Statement (Form  S-2  No.  33-58348)  and  related
Prospectus  of  Jefferson  Smurfit Corporation  (U.S.)  and JSCE,  Inc.  for the
registration of $500 million aggregate principal amount of 9 3/4 percent  Senior
Notes due 2003 unconditionally guaranteed on a senior basis by JSCE, Inc.
    
 
   
                                                               ERNST & YOUNG LLP

St. Louis, Missouri
April 3, 1995