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                                                                   Exhibit 10.10


               FIRST AMENDMENT TO EMPLOYMENT AGREEMENT


This First Amendment to Employment Agreement by and between John M. Scanlon
("Executive") and Global Crossing Ltd., a Bermuda corporation ("Company") is
entered into as of September 27, 1999 with reference to the following:

A.   WHEREAS, Executive and Global Crossing Ltd., a Cayman Island corporation,
     Company's predecessor-in-interest, entered into that certain Employment
     Agreement dated as of April 1, 1998 (the "Agreement"); and

B.   WHEREAS, the parties desire to amend and add to the Agreement in certain
     respects;

NOW, THEREFORE, for good and available consideration, the receipt and
sufficiency of which is hereby acknowledged, the parties agree as follows:

1.   Term. Paragraph 1 of the Agreement is amended to provide that the Term of
     the Agreement shall continue through and including April 1, 2001.
     Thereafter, the Agreement shall continue on a month-to-month basis. Either
     party may terminate the Agreement by providing written notice to the other
     party at least 30 days prior to expiration of the then-current Term, unless
     earlier terminated as provided in the Agreement.

2.   Title. Paragraph 2 of the Agreement is amended to provide that Executive
     shall be employed by the Company as its Vice Chairman, reporting to Robert
     Annunziata, CEO of the Company. In addition, upon formation of a new
     Company subsidiary which is to be called Asia Global Crossing ("AGC")(or
     such other name as the Company may determine), Executive shall be named (a)
     CEO - Asia Global Crossing, reporting to Mr. Annunziata and Gary Winnick,
     Chairman of the Company, and (b) Director of AGC. Collectively, the titles
     set forth above shall be referred to herein as the "Titles."

3.   Duties. Paragraph 2 of the Agreement is amended to provide that Executive
     shall devote his full-time attention and energies to the business of the
     Company and AGC; provided, however, that the foregoing shall not preclude
     Executive from engaging in charitable and community affairs and managing
     his personal passive investments. Executive shall perform such duties (the
     "Duties"), consistent with his Titles, as are assigned to him from time to
     time by the Chairman, CEO or Board of the Company and/or the Board of AGC.
     Such duties shall include, but are not limited to, (a) responsibility for
     all aspects of the Company's business in Asia, (b) establishing and
     operating the AGC organization, (c) completing the "Sapphire" transaction,
     and (d) using reasonable efforts to recruit a suitable replacement to take
     over the position of CEO of AGC in April 2001.

4.   Quarterly Payments. Subject to satisfactory performance of the Duties and
     completion of milestones which may from time to time be established by the




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     Chairman, CEO or Board of the Company and/or the Board of AGC, in addition
     to the Salary and Bonus set forth in Paragraphs 3 and 4 of the Agreement,
     Executive shall receive quarterly payments equal to Twenty Five Thousand
     Dollars ($25,000), payable on the first day of January, April, July and
     October during the term hereof. The first payment shall be due on October
     1, 1999.

5.   AGC Stock Options. Company is currently forming AGC and anticipates that
     AGC will issue an initial public offering. In conjunction with the adoption
     of a stock option plan by the AGC Board of Directors, Executive shall be
     considered for a grant of options to purchase shares of AGC common stock in
     a number and at a strike price determined by the AGC Board of Directors.

6.   Office Location and Travel. Executive will continue to have an office in
     Los Angeles, California. It is anticipated that Executive will travel
     frequently to and may spend extended periods in Asia. Executive shall
     travel from the United States to Asia via commercial air, first-class.

7.   Spouse Travel. In addition to the travel arrangements set forth in the
     Agreement, the Company shall also reimburse Executive for one round-trip,
     first-class airfare per month for his spouse from Arizona or Los Angeles
     to AGC headquarters in Asia.

8.   Non-Competition. Executive acknowledges and agrees that the Company has a
     legitimate interest in being protected from Executive providing consulting
     services to or being employed by an entity that provides long distance
     telecommunications services and/or local telecommunications services,
     including but not limited to, voice, video and data transmissions, in Asia
     (the "Business"). Executive and the Company have considered carefully
     how best to protect the legitimate interests of the Company without
     unreasonably restricting the economic interests of Executive and hereby
     agree to the following restrictions: In addition to the provisions of
     Paragraph 8 and 15 of the Agreement, during the Term of the Agreement and
     for a period of 24 months thereafter, Executive shall not, directly or
     indirectly, (a) conduct or engage in, or provide consultation to, or have
     a business association related to the Business with any person, firm,
     association, partnership, corporation or other entity which conducts or
     engages in, the Business, or (b) take any action, directly or indirectly,
     to finance, guarantee or provide any other material assistance to any
     person, firm, association, partnership, corporation or other entity
     which conducts or engages in the Business, or (c) influence or attempt to
     influence any person, firm, association, partnership, corporation or other
     entity who is a contracting party with the Company or its subsidiaries to
     terminate such contract except to the extent that Executive is acting on
     behalf of the Company in good faith.

                           [signature page to follow]


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Except as provided herein, the Agreement shall remain unchanged and in full
force and effect. This First Amendment is entered into as the date first written
above.


GLOBAL CROSSING LTD.,
A Bermuda corporation


By: /s/ Robert Annunziata
    ----------------------------
Name:   Robert Annunziata
      --------------------------
Title:  CEO
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/s/ John M. Scanlon                9/27/99
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JOHN M. SCANLON






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