EXHIBIT 23.2
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration
Statement 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 Annual Report on Amendment No. 3 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
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DELOITTE & TOUCHE LLP
Stamford, Connecticut
July 21, 2000
