Exhibit 23(b)



                        Consent of Independent Auditors


We consent to the reference to our firm under the caption "Experts" and to the 
use of our report dated January 31, 1997, with respect to the financial 
statements and schedule of Long Island Lighting Company included in its Annual 
Report (Form 10-K/A Amendment No. 2) which is incorporated by reference in the 
Joint Proxy Statement of Long Island Lighting Company and The Brooklyn Union Gas
Company that is made a part of the Registration Statement (Form S-4 No. 
333-18025) and related Prospectus of Long Island Lighting Company and The 
Brooklyn Union Gas Company for the registration of 157,476,693 shares of BL 
Holding Corp. Common Stock and 14,520,000 shares of BL Holding Corp. Series AA 
Preferred Stock. 




                                                          ERNST & YOUNG



Melville, New York
June 26, 1997