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Exhibit 23
                                Form 10-K for 1994
                                  File No. 1-11237






                       CONSENT OF INDEPENDENT AUDITORS
                       _______________________________



We consent to the incorporation by reference in the registration
statements
of AT&T Capital Corporation and Subsidiaries on Forms S-3 (File
No. 33-54359) and S-8 (File Nos. 33-49877 and 33-54315) of our
reports dated
January 26, 1995, which include explanatory paragraphs that
describe the
Company's change in its method of accounting for income taxes in
1993, on
our audits of the consolidated financial statements and financial
statement
schedule of AT&T Capital Corporation and Subsidiaries as of
December 31,
1994 and 1993, and for the years ended December 31, 1994, 1993
and 1992,
which reports are included in this Annual Report on Form 10-K.




                                          COOPERS & LYBRAND
L.L.P.





1301 Avenue of the Americas
New York, New York
March 15, 1995