EXHIBIT 99.13

                       [CONSENT OF GOLDMAN, SACHS & CO.]

February 7, 2002

Board of Directors
AT&T Corp.
295 North Maple Avenue
Basking Ridge, NJ 07920

Re:  Initially Filed Registration Statement on Form S-4 of AT&T Comcast
     Corporation ("AT&T Comcast") relating to the Class A common stock, par
     value $0.01 per share, the Class A Special common stock, par value $0.01
     per share, and the Class B common stock, par value $0.01 per share, of AT&T
     Comcast, , each being registered in connection with the transaction
     referred to below

Ladies and Gentlemen:

Reference is made to our opinion letter, dated December 19, 2001, with respect
to the fairness from a financial point of view to the holders (other than
Comcast Corporation and its affiliates) of the Common Stock, par value $0.01 per
share, of AT&T Broadband immediately before the Merger (as defined in our
opinion letter) of the Exchange Ratio (as defined in our opinion letter)
pursuant to the Agreement and Plan of Merger, dated as of December 19, 2001, by
and among AT&T Corp. ("AT&T"), AT&T Broadband, Comcast Corporation, AT&T
Comcast, AT&T Broadband Acquisition Corp., a wholly owned subsidiary of AT&T
Comcast, and Comcast Acquisition Corp., a wholly owned subsidiary of AT&T
Comcast.

The foregoing opinion letter is provided for the information and assistance of
the Board of Directors of AT&T in connection with its consideration of the AT&T
Broadband Merger (as defined in our opinion letter) and is not to be used,
circulated, quoted or otherwise referred to for any other purpose, nor is it to
be filed with, included in or referred to in whole or in part in any
registration statement, proxy statement or any other document, except in
accordance with our prior written consent. We understand that AT&T has
determined to include our opinion in the above-referenced Registration
Statement.

In that regard, we hereby consent to the reference to our opinion under the
captions entitled "SUMMARY AND OVERVIEW OF THE TRANSACTIONS -- Opinions of
Financial Advisors", "THE AT&T COMCAST TRANSACTION -- AT&T's Reasons for the
AT&T Broadband Spin-Off and the AT&T Broadband Merger" and "OPINIONS OF
FINANCIAL ADVISORS -- Opinions of AT&T's Financial Advisors", and to the
inclusion of the foregoing opinion in the Joint Proxy Statement/Prospectus
included in the above-mentioned Registration Statement. Notwithstanding the
foregoing, it is understood that our consent is being delivered solely in
connection with the filing of the above-mentioned versions of the Registration
Statement and that our opinion is not to be used, circulated, quoted or
otherwise referred to for any other purpose, nor is it to be filed with,
included in or referred to in whole or in part in any registration statement
(including any subsequent amendments to the above-mentioned Registration
Statement), proxy statement or any other document, except in accordance with our
prior written consent. In giving such consent, we do not thereby admit that we
come within the category of persons whose consent is required under Section 7 of
the Securities Act of 1933 or the rules and regulations of the Securities and
Exchange Commission thereunder.

                          Very truly yours,

                          /s/ Goldman, Sachs & Co.
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