EXHIBIT 23.3

                        CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Post-Effective Amendment No
1 on Form S-8 to the Registration Statement on Form S-4 (Registration No. 333-
86693) of Global Crossing Limited, of our report dated 26 May 1999 with
respect to the balance sheets of Cable & Wireless Global Marine as of 31 March
1999 and 1998 and the results of their operations and cashflows for each of the
years in the three-year period ended 31 March 1999.



                                               Yours faithfully

                                                         /s/ KPMG Audit Plc
                                               -------------------------------
                                                         KPMG Audit Plc
Ipswich, England

September 28, 1999