Exhibit 23.2


                        CONSENT OF INDEPENDENT AUDITORS

     We consent to the incorporation by reference in this registration
statement on Form S-3 of Comcast Corporation (File No. 333-92509) of our report
dated February 3, 1999, with respect to the consolidated balance sheets of QVC,
Inc. and subsidiaries as of December 31, 1998 and 1997, and the related
consolidated statements of operations and comprehensive income, shareholders'
equity, and cash flows for each of the years in the three-year period ended
December 31, 1998 (such consolidated financial statements are not separately
presented herein), which report is included as an exhibit to the Form 10-K of
Comcast Corporation for the year ended December 31, 1998. We also consent to
the reference to us under the heading "Experts" in the Prospectus.


/s/ KPMG LLP


Philadelphia, Pennsylvania
January 7, 2000