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CONSENT OF INDEPENDENT AUDITORS
The Board of Directors
TCI Satellite Entertainment, Inc.:
We consent to the incorporation by reference in the registration statement on
Form S-8 of TCI Satellite Entertainment, Inc. of our report dated March 29,
2000, relating to the consolidated balance sheets of TCI Satellite
Entertainment, Inc. and subsidiaries as of December 31, 1999 and 1998, and
the related consolidated statements of operations, stockholders' equity
(deficit) and comprehensive income and cash flows for each of the years in
the three-year period ended December 31, 1999, which report appears in the
Annual Report on Form 10-K of TCI Satellite Entertainment, Inc.
KPMG LLP
Denver, Colorado
June 26, 2000
