[LETTERHEAD OF ELVINGER, HOSS & PRUSSEN]
We hereby consent to being named and to the summarisation of advice attributed to us in the response to Item 6
of the Annual Report on Form 20-F of Stolt Comex Seaway S.A. for the fiscal year ended November 30, 1998.
ELVINGER, HOSS & PRUSSEN
May 12, 1999