Exhibit 99.3



                   STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL
                   OFFICER REGARDING FACTS AND CIRCUMSTANCES
                        RELATING TO EXCHANGE ACT FILINGS



I, John R. Alchin, Principal Financial Officer, state and attest that:


      (1) To the  best of my  knowledge,  based  upon a  review  of the  covered
      reports of Comcast  Corporation,  and, except as corrected or supplemented
      in a subsequent covered report:

            o     no covered report  contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the  case  of  a  report  on  Form  8-K  or  definitive  proxy
                  materials, as of the date on which it was filed); and


            o     no covered  report  omitted to state a material fact necessary
                  to make the statements in the covered report,  in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period  covered by such  report (or in the case
                  of a report on Form 8-K or definitive proxy  materials,  as of
                  the date on which it was filed).

      (2) I have  reviewed  the  contents  of  this  statement  with  the  Audit
      Committee of the Board of Directors of Comcast Corporation.

      (3) In this statement  under oath,  each of the following,  if filed on or
      before the date of this statement, is a "covered report":

            o     Annual Report on Form 10-K for the fiscal year ended  December
                  31, 2001 of Comcast Corporation;


            o     all  reports  on Form  10-Q,  all  reports on Form 8-K and all
                  definitive proxy materials of Comcast  Corporation  filed with
                  the  Commission  subsequent  to the  filing  of the Form  10-K
                  identified above; and


            o     any amendments to any of the foregoing.




/s/ John R. Alchin                           Subscribed  and  sworn to before me
-------------------                          this 1st day of August, 2002
John R. Alchin

Date: August 1, 2002                         /s/ Deborah L. Mogel
                                             ---------------------
                                             Notary Public


                                             My  Commission  Expires:

                                             March 28, 2005