Exhibit 23.1

    [KPMG LETTERHEAD]

                  REPORT AND CONSENT OF INDEPENDENT REGISTERED
                             PUBLIC ACCOUNTING FIRM

The Board of Directors
Videotron Ltee
300 Viger Avenue East
Montreal, Quebec, Canada
H2X 3W4

The audits referred to in our report dated January 28, 2005, except as to
note 21 (b) which is as of September 9, 2005, included the related financial
statement schedule as at and for each of the years in the three-year period
ended December 31, 2004, included in the registration statement. This financial
statement schedule is the responsibility of the Company's management. Our
responsibility is to express an opinion on this financial statement schedule
based on our audits. In our opinion, such financial statement schedule, when
considered in relation to the basic combined financial statements taken as a
whole, presents fairly in all material respects the information set forth
therein.

We consent to the use of our auditors' report dated January 28, 2005, except as
to note 21 (b), which is as of September 9, 2005, on the consolidated balance
sheets of Videotron Ltee and its subsidiaries as at December 31, 2003 and 2004,
and the consolidated statements of operations, shareholder's equity and cash
flows for each of the years in the three-year period ended December 31, 2004
included herein. We consent to the use of our auditors' report dated
January 21, 2005 on the balance sheets of Videotron Telecom Ltd. as at
December 31, 2003 and 2004, and the statements of operations and deficit and
cash flows for each of the years in the two-year period ended December 31, 2004
included herein and to the reference to our firm under the heading "Independent
Auditors" and "Selected Consolidated Financial and Operating Data" in the
Prospectus.

/s/ KPMG LLP

Chartered Accountants

Montreal, Canada
October 14, 2005

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