Exhibit 23.2

                        CONSENT OF INDEPENDENT AUDITORS

   We consent to the incorporation by reference in this registration statement
on Form S-3 of Insight Communications Company, Inc. of our report, dated March
9, 2001, relating to the combined balance sheet of The AT&T Insight Midwest
Systems as of December 31, 2000 and the related combined statement of
operations and parent's investment, and cash flows for the year ended December
31, 2000, and our report, dated October 11, 2000, relating to the combined
balance sheet of The AT&T Insight Midwest Systems as of December 31, 1999 and
the related combined statement of operations and parent's investment, and cash
flows for the period from March 1, 1999 to December 31, 1999 ("New Insight")
and for the period from January 1, 1999 to February 28, 1999 ("Old Insight"),
which reports appear in Amendment No. 1 to the Current Report on Form 8-K of
Insight Communications Company Inc., dated January 5, 2001, and to the
reference of our firm under the heading "Experts" in the registration
statement.

   Our report dated October 11, 2000, contains an explanatory paragraph that
states that effective March 9, 1999, AT&T Corp., the owner of the assets
comprising New Insight, acquired Tele-Communications, Inc., the owner of the
assets comprising Old Insight, in a business combination accounted for as a
purchase. As a result of the acquisition, the combined financial information
for the periods after the acquisition is presented on a different basis than
that for the period before the acquisition and, therefore, is not comparable.

                                          /s/ KPMG LLP

Denver, Colorado

May 25, 2001