EXHIBIT 23.3

       Report and Consent of Independent Registered Public Accounting Firm

The Board of Directors
Rogers Cable Inc.

The audits referred to in our report dated January 28, 2004, except as to note
24(c), which is as of March 11, 2004, notes 24(d) and (e), which are as of
October 19, 2004, notes 20(b) and 24(f) and (g), which are as of November 12,
2004, and note 24(h), which is as of November 30, 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
refers to changes in accounting principles relating to the adoption by the
Company of CICA Handbook Section 3062, Goodwill and Other Intangible Assets
(Note 2(f)) on January 1, 2002.


/s/ KPMG LLP
Chartered Accountants

Toronto, Canada
December 17, 2004