EXHIBIT 23.4
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of TyCom Ltd. of the report of Price Waterhouse
Auditores, S.A., report dated February 20, 1998 as a predecessor firm of
PricewaterhouseCoopers Auditores, S.L., relating to the financial statements of
Telecomunicaciones Marinas, S.A.U., which appears in the Registration Statement
on Amendment No. 6 to Form S-1 (No. 333-32134) dated July 26, 2000.
/s/ PRICEWATERHOUSECOOPERS AUDITORES, S.L.
Madrid, Spain
August 3, 2000
