Exhibit 23.3



                         CONSENT OF RSM SALUSTRO REYDEL
                                       AS
                  INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 pertaining to the France Telecom U.S. Employee
Shareholding - September 2005 Plan of our report dated March 4, 2003 with
respect to the 2002 consolidated financial statements of France Telecom S.A.,
included in its Annual Report (Form 20-F) for the year ended December 31, 2004,
filed on May 16, 2005 with the Securities and Exchange Commission.





RSM Salustro Reydel

/s/ RSM Salustro Reydel
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Represented by Jean-Michel Charpentier

Paris, France
September 9, 2005