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EXHIBIT 23(a)
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement
of Overseas Partners Ltd. on Form S-3 of our report dated January 11, 2000,
appearing in the Annual Report on Form 10-K of Overseas Partners Ltd. for the
year ended December 31, 1999 and to the reference to us under the heading
"Experts" in the Prospectus, which is a part of this Registration Statement.
/s/ Deloitte & Touche
DELOITTE & TOUCHE
Hamilton, Bermuda
May 31, 2000