Exhibit 23.2

                        CONSENT OF INDEPENDENT AUDITORS

     We consent to the incorporation by reference in this registration statement
on Form S-4 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
the Form 8-K/A of Insight Communications Company, Inc. dated March 23, 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
April 30, 2001