EXHIBIT 23.7



                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Board of Directors
AT&T Corp.:

We consent to the incorporation by reference, in the Registration Statement on
Form S-4 of AT&T Comcast, of our report, dated February 26, 2001, relating to
the combined balance sheets of Liberty Media Group ("New Liberty" or
"Successor") as of December 31, 2000 and 1999, and the related combined
statements of operations and comprehensive earnings, attributed net assets, and
cash flows for the year ended December 31, 2000 and the period from March 1,
1999 to December 31, 1999 (Successor periods) and from January 1, 1999 to
February 28, 1999 and for the year ended December 31, 1998 (Predecessor
periods), which report appears in the Annual Report on Form 10-K, as amended, of
AT&T Corp., and to the reference to our firm under the heading "Experts" in the
Registration Statement.

Our report dated February 26, 2001 refers to the fact that the financial
statements should be read in conjunction with the consolidated financial
statements of AT&T Corp.

Our report contains an explanatory paragraph that states that effective March 9,
1999, AT&T Corp., owner of the assets comprising New Liberty, acquired
Tele-Communications, Inc., the owner of the assets comprising Old Liberty, in a
business combination accounted for as a purchase. As a result of the
acquisition, the consolidated financial information for the periods after the
acquisition is presented on a different cost basis than that for the periods
before the acquisition and, therefore, is not comparable.

                                    KPMG LLP

Denver, Colorado
February 8, 2002