EXHIBIT 23.2
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
   
     We consent to the reference to our firm under the caption 'Experts' in the
Post-Effective Amendment No. 4 to the Registration Statement (Form S-3, No.
33-52383) and the Post Effective Amendment No. 5 to the Registration Statement
(Form S-3, No. 33-58348), and the related Prospectus of Jefferson Smurfit
Corporation (U.S.), for the registration of $300 million aggregate principal
amount of 11 1/4% Series A Senior Notes due 2004, $100 million aggregate
principal amount of 10 3/4% Series B Senior Notes due 2002, and $500 million
aggregate principal amount of 9 3/4% 1993 Senior Notes due 2003, all of which
are unconditionally guaranteed on a senior basis by JSCE, Inc., and to the
incorporation by reference therein of our report dated January 22, 1998 with
respect to the consolidated financial statements and schedule of JSCE, Inc.
appearing in its Annual Report on Form 10-K for the year ended December 31,
1997.
    
 
   
ERNST & YOUNG LLP
St. Louis, Missouri
April 14, 1998