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 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
December 6, 1999