EXHIBIT 99.9

                          [MORGAN STANLEY LETTERHEAD]

February 10, 2002

The Board of Directors
Comcast Corporation
1500 Market Street
Philadelphia, PA 19102-2148

Members of the Board of Directors:

We hereby consent to the use in the Registration Statement of AT&T Comcast
Corporation on Form S-4 and in the Proxy Statement/Prospectus of Comcast
Corporation and AT&T Corp., which is part of the Registration Statement, of our
opinion dated December 19, 2001 appearing as Annex G to such Proxy Statement/
Prospectus, to the description therein of such opinion and to the references to
our name contained therein under the headings captions "Summary - THE AT&T
COMCAST TRANSACTION - Opinions of Financial Advisors - Opinions of Comcast's
Financial Advisors", "THE AT&T COMCAST TRANSACTION - Background of the AT&T
Comcast Transaction", "THE AT&T COMCAST TRANSACTION - Comcast's Reasons for the
AT&T Comcast Transaction" and "OPINIONS OF FINANCIAL ADVISORS - OPINIONS OF
COMCAST'S FINANCIAL ADVISORS". In giving the foregoing consent, we do not admit
that we come within the category of persons whose consent is required under
Section 7 of the Securities Act of 1933, as amended (the "Securities Act"), or
the rules and regulations promulgated thereunder, nor do we admit that we are
experts with respect to any part of such Registration Statement within the
meaning of the term "experts" as used in the Securities Act or the rules and
regulations promulgated thereunder.

                              MORGAN STANLEY & CO.
                              INCORPORATED

                              By: /s/ Andrew K. Woeber
                                 ---------------------
                                 Andrew K. Woeber
                                 Executive Director