Exhibit 23.2

          Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-8) dated September 9, 2004, pertaining to
the Employment Arrangements between the Company and Certain Employees of
NTL Incorporated and to the incorporation by reference therein of our
report dated March 3, 2004, with respect to the consolidated financial
statements and schedule of NTL Incorporated, and subsidiaries, and its
predecessor included in its Annual Report (Form 10-K) for the year ended
December 31, 2003, filed with the Securities and Exchange Commission.



/s/ Ernst & Young, LLP



London, United Kingdom

September 3, 2004