EXHIBIT 23.7

                        CONSENT OF INDEPENDENT AUDITORS

The Board of Directors
AT&T Canada Inc.:

We consent to the incorporation by reference in the registration statement on
Amendment No. 3 to Form S-4 of AT&T Comcast Corporation of our report dated
February 1, 2002, except as to note 2, which is as of March 14, 2002, as to note
5, which is as of February 20, 2002 and as to note 9(h), which is as of May 1,
2002, relating to the consolidated balance sheets of AT&T Canada Inc. ("the
Company") as of December 31, 2001 and 2000, and the related consolidated
statements of operations and deficit and cash flows for each of the years in the
three-year period ended December 31, 2001, which report appears as an exhibit in
the annual report on Form 10-K/A of AT&T Corp., and to the reference to our firm
under the heading "Experts" in the registration statement.


Our report dated February 1, 2002, except as to note 2, which is as of March 14,
2002, as to note 5, which is as of February 20, 2002 and as to note 9(h), which
is as of May 1, 2002, contains Comments by the Auditors for U.S. Readers on
Canada -- U.S. Reporting Differences which states that in the United States,
reporting standards for auditors require the addition of an explanatory
paragraph (following the opinion paragraph) when the financial statements are
affected by conditions and events that cast substantial doubt on the Company's
ability to continue as a going concern such as those described in note 2 to the
consolidated financial statements. Our report to the directors is expressed in
accordance with Canadian reporting standards, which do not permit a reference to
such conditions and events in the auditors' report when these are adequately
disclosed in the financial statements.


KPMG LLP

Toronto, Canada
May 13, 2002