1

                                                                    EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in this Amendment No. 1
to Form S-4 Registration Statement of AT&T Corp. of our report dated March 9,
2000 relating to the consolidated financial statements, which appears in AT&T
Corp.'s 1999 Annual Report to Shareholders, which is incorporated by reference
in its Annual Report on Form 10-K for the year ended December 31, 1999. We also
consent to the incorporation by reference of our report dated March 9, 2000
relating to the consolidated financial statement schedule, which appears in such
Annual Report on Form 10-K. We also consent to the references to us under the
heading "Experts" and "Summary Historical Financial Data" in such Registration
Statement.


PricewaterhouseCoopers LLP

New York, New York

February 23, 2001