<PAGE> 1
EXHIBIT 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the reference to our firm under the caption "Experts" in the Proxy
Statement of FirstCom Corporation that is made a part of the Registration
Statement (Form S-4) and Prospectus of AT&T Latin America Corp. for the
registration of shares of its Class A common stock to the incorporation by
reference therein of our report dated February 14, 2000, with respect to the
consolidated financial statements and schedule of FirstCom Corporation included
in its Annual Report (Form 10-K/A, Amendment No. 2) for the year ended December
31, 1999, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
July 19, 2000
Miami, Florida
<PAGE> 2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated November 26, 1999, with respect to the financial
statements of Netstream Telecom Ltda., included in the Proxy Statement of
FirstCom Corporation that is made a part of the Registration Statement (Form
S-4) and Prospectus of AT&T Latin America Corp. for the registration of shares
of its Class A common stock.
Ernst & Young Auditores Independentes S.C.
/s/ Pedro L. Siqueira Farah
Partner
Sao Paulo, Brazil
July 19, 2000