Exhibit 23





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 (No.  33-39708) of AT&T Corp.  of our report dated July 1,
2004 relating to the financial statements and supplemental  schedule of the AT&T
Retirement Savings and Profit Sharing Plan, which appears in this Form 11-K.





PricewaterhouseCoopers LLP

New York, NY
July 9, 2004