EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Annual Report on
Form 20-F of our report dated November 30, 1998, related to the divisional
balance sheet of Ledcor Industries Limited--Telecommunications Division as at
May 31, 1998 and the divisional statements of operations and retained earnings
and cash flows for the nine months ended May 31, 1998 and the year ended August
31, 1997, which appear in Amendment No. 2 to 360networks inc.'s Registration
Statement on Form F-1 (No. 333-95621), filed with the Commission on April 18,
2000 and listed in the accompanying index.
/s/ DELOITTE & TOUCHE LLP
Edmonton, Canada
April 19, 2000
