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                                                                    Exhibit 23.4



                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the use in this Registration Statement on Form S-3 of NTL
Incorporated of our report dated March 14, 2000 except for Note 21 relating to
differences between Swiss and United States accounting principles, which is as
of April 28, 2000, relating to the financial statements of Cablecom Holding AG,
which appear in such Registration Statement. We also consent to us under the
headings "Experts" in such Registration Statement.




PricewaterhouseCoopers AG



/s/ Julie Fitzgerald                    /s/ Lukas Imark
---------------------------             --------------------------
Julie Fitzgerald                        Lukas Imark



Berne, Switzerland
July 19, 2001