Exhibit 23.3







            Report and Consent of Independent Chartered Accountants


The Board of Directors
Rogers Cable Inc.

The audits referred to in our report dated January 28, 2004, except as to note
24(d) which is as of March 11, 2004, included the related financial statement
schedule as of December 31, 2003, and for each of the years in the three year
period ended December 31, 2003, included in the registration statement.  This
financial statement schedule is the responsibility of the Company's management.
Our responsibility is to express an opinion on this financial statement schedule
based on our audits.  In our opinion, such financial statement schedule, when
considered in relation to the basic consolidated financial statements taken as a
whole, presents fairly in all material respects the information set forth
therein.

We consent to the use of our reports included herein and to the reference to our
firm under the heading "Experts" in the registration statement.  Our report
dated January 28, 2004, except as to note 24(d) which is as of March 11, 2004,
included Comments by Auditors for U.S. Readers on Canada-U.S. Reporting
Differences, which referred to changes in accounting principles relating to the
adoption by the Company of Goodwill and Other Intangible Assets (note 2(f)).


/s/ KPMG LLP
    Chartered Accountants



Toronto, Canada
March 11, 2004