Exhibit 99.11


                     CONSENT OF J.P. MORGAN SECURITIES INC.


May 14, 2002

The Board of Directors
Comcast Corporation
1500 Market Street
Philadelphia, PA 19102-2148

Members of the Board of Directors:



We hereby consent to (i) the use of our opinion letter dated December 19, 2001
to the Board of Directors of Comcast Corporation (the "Company") included in
Annex H to the Joint Proxy Statement/Prospectus relating to the proposed
combination of the Company and AT&T Corp.'s broadband business, and (ii) the
references to such opinion and to our firm in such Joint Proxy
Statement/Prospectus. In giving such consent, we do not admit that we come
within the category of persons whose consent is required under Section 7 of the
Securities Act of 1933, as amended, or the rules and regulations of the
Securities and Exchange Commission thereunder, nor do we hereby admit that we
are experts with respect to any part of such Registration Statement on Amendment
No. 3 to Form S-4 of AT&T Comcast Corporation in which the Joint Proxy
Statement/Prospectus is included, within the meaning of the term "experts" as
used in the Securities Act of 1933, as amended, or the rules and regulations of
the Securities and Exchange Commission thereunder.



J.P. MORGAN SECURITIES INC.
/s/ J.P. Morgan Securities Inc.