EXHIBIT 23.8


                       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 March 9, 1999, relating to the
consolidated balance sheets of Tele-Communications, Inc. and subsidiaries as of
December 31, 1998 and 1997, and the related consolidated statements of
operations and comprehensive earnings, stockholders' equity, and cash flows for
each of the years in the three-year period ended December 31, 1998, which report
appears in the Current Report on Form 8-K of AT&T Corp., dated March 28, 2001,
and to the reference to our firm under the heading "Experts" in the registration
statement.

                                    KPMG LLP

Denver, Colorado
February 8, 2002