Exhibit 23.2

                         Consent of Independent Auditors


We consent to the reference to our firm in the Registration Statement (Form S-8)
pertaining to the Sirius Satellite Radio Inc. 401(k) Savings Plan and to the
incorporation by reference therein of our reports dated (i) January 23, 2004,
with respect to the consolidated financial statements and schedule of Sirius
Satellite Radio Inc. and Subsidiary, (ii) January 23, 2004, with respect to the
balance sheet of Satellite CD Radio, Inc., both included in its Annual Report on
Form 10-K for the year ended December 31, 2003, and (iii) June 6, 2004, with
respect to the financial statements and schedules of the Sirius Satellite Radio
Inc. 401(k) Savings Plan included in the Plan's Annual Report (Form 11-K), for
the year ended December 31, 2003, as filed with the Securities and Exchange
Commission.



                                             /s/ ERNST & YOUNG LLP


New York, New York
October 1, 2004