Exhibit 23.2


Consent of Independent Auditors


The Board of Directors
QVC, Inc.:

We consent to the incorporation by reference in the registration statement on
Form S-3 of Comcast Corporation of our report dated February 3, 1999, with
respect to the consolidated balance sheet of QVC, Inc. and subsidiaries as of
December 31, 1998, and the related consolidated statements of operations and
comprehensive income, shareholders' equity, and cash flows for each of the
years in the two-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, 1999. We also consent to the reference to us under the
heading "Experts" in the Prospectus.


Philadelphia, Pennsylvania
January 17, 2001


                                              /s/ KPMG LLP
                                              -----------------------------
                                                  KPMG LLP