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 - ----------------------- Represented by Jean-Michel Charpentier Paris, France September 9, 2005