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EXHIBIT 23.2
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Post-Effective
Amendment No. 1 to Registration Statement No. 333-42128 on Form S-4 of Tyco
International Ltd. and Tyco International Group S.A. of our report dated
September 30, 1998 (relating to the consolidated statements of operations,
changes in stockholders' equity and cash flows of United States Surgical
Corporation and its subsidiaries for the nine month period ended September 30,
1997 and the related financial statement schedule for the nine month period
ended September 30, 1997), which report is included in Tyco International
Ltd.'s Amendment No. 3 to Annual Report on Form 10-K/A for the year ended
September 30, 1999. We also consent to the reference to us under the heading
"Experts" in the Prospectus, which is part of this Registration Statement.
/s/ Deloitte & Touche llp
Stamford, Connecticut
November 27, 2000
