Exhibit 23.4

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Amendment No. 2 to Form S-4 of AT&T Corp. of our report dated March
25, 2002 relating to the consolidated financial statements of AT&T Corp., which
appears in AT&T Corp.'s Annual Report on Form 10-K/A for the year ended December
31, 2001. We also consent to the incorporation by reference of our report dated
March 25, 2002 relating to the consolidated financial statement schedule, which
appears in AT&T Corp.'s Annual Report on Form 10-K for the year ended December
31, 2001. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.



PricewaterhouseCoopers LLP
New York, New York
October 3, 2002