EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

     We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 for the Shareowner Dividend Reinvestment and Stock
Purchase Plan (Registration No. 333-00573), Form S-8 for the AT&T Long Term
Savings and Security Plan (Registration No. 333-47257), Forms S-8 for the AT&T
Long Term Savings Plan for Management Employees (Registration Nos. 33-34264,
33-34264-1, 33-29256 and 33-21937), Form S-8 for the AT&T Retirement Savings and
Profit Sharing Plan (Registration No. 33-39708), Form S-8 for Shares Issuable
Under the Stock Option Plan of the AT&T 1987 Long Term Incentive Program
(Registration No. 333-47251), Form S-8 for the AT&T of Puerto Rico, Inc. Long
Term Savings Plan for Management Employees (Registration No. 33-50819), Form S-8
for the AT&T of Puerto Rico, Inc. Long Term Savings and Security Plan
(Registration No. 33-50817), Post-Effective Amendment No. 1 to Form S-8
Registration Statement (Registration No. 33-54797) for the AT&T 1996 Employee
Stock Purchase Plan and Form S-8 for the AT&T 1996 Amended Employee Stock
Purchase Plan (Registration No. 333-104166), Form S-8 for the AT&T Shares for
Growth Program (Registration No. 333-47255), Forms S-8 for the AT&T 1997 Long
Term Incentive Program (Registration Nos. 333-43440 and 33-28665), Form S-3 for
the AT&T $2,600,000,000 Notes and Warrants to Purchase Notes (Registration No.
33-49589), Form S-3 for the AT&T $3,000,000,000 Notes and Warrants to Purchase
Notes (Registration No. 33-59495), Post-Effective Amendment Nos. 1, 2, 3, 4 and
5 on Form S-8 to Form S-4 Registration Statement (Registration No. 33-52119-02),
the McCaw Cellular Communications, Inc. Equity Purchase Plan (Registration No.
33-52119-04) and the McCaw Cellular Communications, Inc. Employee Stock Purchase
Plan (Registration No. 33-52119-05), respectively, Post Effective Amendment Nos.
1, 2, 3, 4 and 5 on Form S-8 to Form S-4 Registration Statement (Registration
No. 333-49419) for the Teleport Communications Group Inc. 1993 Stock Option Plan
(Registration No. 333-49419-01), ACC Corp. Employee Long Term Incentive Plan
(Registration No. 333-49419-03), and in Post-Effective Amendment Nos. 1 and 2 on
Form S-8 to Form S-4 Registration Statement (Registration No. 333-70279) for the
Tele-Communications, Inc. 1998 Incentive Plan, the Tele-Communications, Inc.
1996 Incentive Plan (Amended and Restated), the Tele-Communications, Inc. 1995
Employee Stock Incentive Plan (Amended and Restated), the Tele-Communications,
Inc. 1994 Stock Incentive Plan (Amended and Restated), the Tele-Communications,
Inc. 1994 Non-employee Director Stock Option Plan, the Tele-Communications
International, Inc. 1996 Non-employee Director Stock Option Plan, the
Tele-Communications International, Inc. 1995 Stock Incentive Plan (Registration
No. 333-70279-01), the Liberty Media 401(K) Savings Plan, the TCI 401(K) Stock
Plan (Registration No. 333-70279-02), Post Effective Amendment No. 1 on Form S-8
to Form S-4 Registration Statement for the MediaOne Group 1999 Supplemental
Stock Plan and the Amended MediaOne Group 1994 Stock Plan (Registration No.
333-86019-1), Post Effective Amendment No. 2 on Form S-8 to Form S-4
Registration Statement for MediaOne Group 401(K) Savings Plan (Registration No.
333-86019-2), Form S-8 for the AT&T Broadband Deferred Compensation Plan
(Registration No. 333-53134), Post Effective Amendment No. 1 to Form S-8 for
AT&T Senior Management Incentive Award Deferral Plan and AT&T Deferred
Compensation Plan for Non-Employee Directors (Registration No. 333-61676-1),
Form S-8 for AT&T Senior Management Incentive Award Deferral Plan and AT&T
Deferred Compensation Plan for Non-Employee Directors (Registration No.
333-61676), Form S-3 for the Redemption of TCI Preferred Securities
(Registration No. 333-73120-01), Amendment No. 1 to Form S-3 for the Redemption
of TCI Preferred Securities (Registration No. 333-73120-02), Amendment No. 2 to
Form S-3 for the Redemption of TCI Preferred Securities (Registration No.
333-73120-03), Amendment No. 3 to Form S-3 for the Redemption of TCI Preferred
Securities (Registration No. 333-73120-04), Form S-3 for the AT&T Universal
Shelf Registration (Registration No. 333-83174, which supercedes Form S-3 for
the $13,080,000 Debt Securities and Warrants to Purchase Debt Securities
333-71167), Amendment No. 1 to the Form S-3 for the AT&T Universal Shelf
Registration (Registration No. 333-83174-01), Form S-8 for the AT&T Long Term
Incentive Program (Registration No. 333-115909), and Form S-8 for the AT&T Long
Term Savings and Security Plan (Registration No. 333-115908) of our report dated
March 8, 2005 relating to the financial statements, financial statement
schedule, management's assessment of the effectiveness of internal control over
financial


reporting and the effectiveness of internal control over financial reporting,
which appears in this Annual Report on Form 10-K of AT&T Corp.

                                          PricewaterhouseCoopers LLP

Florham Park, New Jersey
March 8, 2005