EX-23 16 0016.txt EXHIBIT 23(B) - CONSENT OF INDEPENDENT ACCOUNTANTS CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in the following AT&T Corp. registration statements of our report dated February 26, 2001, relating to the combined balance sheets of Liberty Media Group ("New Liberty" or "Successor") as of December 31, 2000 and 1999, and the related combined statements of operations and comprehensive earnings, attributed net assets, and cash flows for the year ended December 31, 2000 and the period from March 1, 1999 to December 31, 1999 (Successor periods) and from January 1, 1999 to February 28, 1999 and for the year ended December 31, 1998 (Predecessor periods), which appears as an exhibit to the AT&T Corp. 2000 Annual Report on Form 10-K/A:
Form Registration Statement No. Description S-3 333-00573 Shareholder Dividend Reinvestment and Stock Purchase Plan S-8 333-47257 AT&T Long Term Savings and Security Plan S-8 33-34264, 33-29256, and 33-21937 AT&T Long Term Savings Plan for Management Employees S-8 33-39708 AT&T Retirement Savings and Profit Sharing Plan S-8 333-47251 Shares Issuable Under the Stock Option Plan of the AT&T 1987 Long Term Incentive Program S-8 33-50819 AT&T of Puerto Rico, Inc. Long Term Savings Plan for Management Employees S-8 33-50817 AT&T of Puerto Rico, Inc. Long Term Savings and Security Plan S-8 33-54797 (Post-Effective Amendment AT&T 1996 Employee Stock Purchase Plan No. 1) S-8 333-47255 AT&T Shares for Growth Program S-8 33-28665 AT&T 1997 Long Term Incentive Program S-3 33-49589 AT&T $2,600,000,000 Notes and Warrants to Purchase Notes S-3 33-59495 AT&T $3,000,000,000 Notes and Warrants to Purchase Notes S-4 33-57745 AT&T 5,000,000 Common Shares S-8 33-42150 (Post-Effective Amendment NCR Corporation 1989 Stock Compensation Plan No. 1 to Form S-4, (33-42150-01)) S-8 33-42150 (Post-Effective Amendment NCR Corporation 1984 Stock Compensation Plan No. 2 to Form S-4, (33-42150-02)) S-8 33-42150 (Post-Effective Amendment NCR Corporation 1976 Stock Compensation Plan No. 3 to Form S-4, (33-42150-03)) S-8 33-52119 (Post-Effective Amendment McCaw Cellular Communications, Inc. 1983 Non-Qualified Stock No. 1 to Form S-4, (33-52119-01)) Option Plan S-8 33-52119 (Post-Effective Amendment McCaw Cellular Communications, Inc. 1987 Stock Option Plan No. 2 to Form S-4, (33-52119-02)) S-8 33-52119 (Post-Effective Amendment McCaw Cellular Communications, Inc. Equity Purchase Plan No. 3 to Form S-4, (33-52119-03)) S-8 33-52119 (Post-Effective Amendment McCaw Cellular Communications, Inc. Employee Stock Purchase Plan No. 5 to Form S-4, (33-52119-05)) S-8 33-45302 (Post-Effective Amendment Teradata Corporation 1987 Incentive and Other Stock Option Plan No. 1 to Form S-4, (33-45302-01)) S-8 33-63195 AT&T Amended and Restated 1969 Stock Option Plan for LIN Broadcasting Corp. S-8 333-49419 (Post-Effective Teleport Communications Group Inc. 1993 Stock Option Plan Amendment No. 1 to Form S-4, (333-49419-01)) S-8 333-49419 (Post-Effective Teleport Communications Group Inc. 1996 Equity Incentive Plan Amendment No. 2 to Form S-4, (333-49419-02)) S-8 333-49419 (Post-Effective ACC Corp. Employee Long Term Incentive Plan Amendment No. 3 to Form S-4, (333-49419-03)) S-8 333-49419 (Post-Effective ACC Corp. Non-Employee Directors' Stock Option Plan Amendment No. 4 to Form S-4, (333-49419-04)) S-8 333-49419 (Post-Effective ACC Corp. 1996 UK Sharesave Scheme Amendment No. 5 to Form S-4, (333-49419-05)) S-8 333-52757 AT&T Wireless Services, Inc. Employee Stock Purchase Plan S-8 333-70279 (Post-Effective Tele-Communications, Inc. 1998 Incentive Plan Amendments Nos. 1 and 3 to Form S-4, (333-70279-01)) Tele-Communications, Inc. 1996 Incentive Plan (Amended and Restated) Tele-Communications, Inc. 1995 Employee Stock Incentive Plan (Amended and Restated) Tele-Communications, Inc. 1994 Stock Incentive Plan (Amended and Restated) Tele-Communications, Inc. 1994 Nonemployee Director Stock Option Plan Tele-Communications International, Inc., 1996 Nonemployee Director Stock Option Plan Tele-Communications International, Inc. 1995 Stock Incentive Plan S-8 333-70279 (Post-Effective Liberty Media 401(K) Savings Plan Amendment No. 2 to Form S-4, (333-70279-02)) TCI 401(K) Stock Plan S-3 333-71167 $13,080,000 Debt Securities and Warrants to Purchase Debt Securities S-4 333-75083 Vanguard Cellular Systems, Inc. S-4 333-86019 MediaOne Corp. S-4 333-30250 Four Media Corp. S-8 333-87935 AT&T Long Term Savings S-3/A 333-96037 AT&T Wireless Group Tracking Stock S-8 333-36130 AT&T 1997 Long-Term Incentive Plan for AT&T Wireless S-4 333-36458 Todd AO Corp. S-8 33-34264-1 (Post-Effective AT&T Long Term Savings Plan for Management Employees Amendment No. 1) AT&T Long Term Savings Plan - San Francisco AT&T Wireless Services 401(K) Retirement Plan S-8 333-87935-1 (Post-Effective AT&T Long Term Savings Plan for Management Employees Amendment No. 1) AT&T Long Term Savings and Security Plan AT&T Retirement Savings and Profit Sharing Plan AT&T of Puerto Rico, Inc. Long Term Savings and Security Plan AT&T of Puerto Rico, Inc. Long Term Savings Plan for Management Employees AT&T Long Term Savings Plan - San Francisco AT&T Wireless Services 401(K) Retirement Plan S-8 333-30250-1 (Post-Effective Four Media Company 1997 Stock Plan Amendment No. 1 to Form S-4) Four Media Company Amended and Restated 1997 Director Option Plan and Certain Additional Stock Option Agreements of Four Media Company S-4 333-41910 AT&T Wireless Group Tracking Stock S-8 333-86019-1 (Post-Effective MediaOne Group 1999 Supplemental Stock Plan Amendment No. 1 to Form S-4) Amended MediaOne Group 1994 Stock Plan S-8 333-86019-2 (Post-Effective MediaOne Group 401(K) Savings Plan Amendment No. 2 to Form S-4) S-8 333-36458-1 (Post-Effective Todd-AO Corporation 1986, 1994, 1995, and 1997 Stock Option Plan Amendment No. 1 to Form S-4) S-8 333-43438 AT&T Long Term Savings Plan for Management Employees AT&T Long Term Savings and Security Plan AT&T Retirement Savings and Profit Sharing Plan AT&T of Puerto Rico, Inc. Long Term Savings and Security Plan AT&T of Puerto Rico, Inc. Long Term Savings Plan for Management Employees AT&T Long Term Savings Plan AT&T Long Term Savings Plan - San Francisco AT&T Wireless Services 401(K) Retirement Plan S-8 333-43440 AT&T 1997 Long Term Incentive Plan S-4/A 333-48606 Video Services Corporation S-4/A 333-52670 Wireless Exchange Offer S-8 333-53134 AT&T Broadband Deferred Compensation Plan S-8 333-48606-1 (Post-Effective International Post Limited 1993 Long Term Incentive Plan of AT&T Amendment No. 1 to Form S-4) Corp.
As discussed in note 1 to the aforementioned combined financial statements, effective March 9, 1999, AT&T Corp., the owner of the assets comprising New Liberty, acquired Tele-Communications, Inc., the owner of the assets comprising Old Liberty, 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 cost basis than that for the periods before the acquisition and, therefore, is not comparable. KPMG LLP Denver, Colorado April 13, 2001