Exhibit 23.2

                          Independent Auditors' Consent

The Board of Directors and Shareholders
Telewest Communications plc:

We consent to the incorporation by reference in the registration statement on
Post-Effective Amendment No. 4 to Form S-3 (333-105006) of Liberty Media
Corporation, of our report, dated March 26, 2003, with respect to the
consolidated balance sheets of Telewest Communications plc and subsidiaries as
of December 31, 2002 and 2001, and the related consolidated statements of
operations, shareholders' equity and comprehensive income and cash flows for
each of the years in the three-year period ended December 31, 2002, which report
appears as an exhibit in the December 31, 2002 annual report on Form 10-K/A of
Liberty Media Corporation, and to the reference to our firm under the heading
"Experts" in the registration statement.

Our report dated March 26, 2003 contains an explanatory paragraph that states
that the Company is undergoing financial restructuring which raises substantial
doubt about its ability to continue as a going concern. The financial statements
do not include any adjustments that might result from the outcome of this
uncertainty.

As discussed in note 3 to the consolidated financial statements, the Company
changed its method of accounting for intangible assets in 2002 and derivative
financial instruments in 2001.

                                                                  KPMG Audit plc

London, England
October 31, 2003