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EXHIBIT 23.2
CONSENT OF INDEPENDENT AUDITORS
As independent auditors, we consent to the incorporation in
this amendment No. 1 to the registration statement on Form S-4 of our report
dated 6 October 2000 on our audit of the combined financial statements of CWC
ConsumerCo as of March 31, 1999 and 2000 and for the three years ended
March 31, 2000. We also consent to the references to our firm under the
Caption "Experts".
/s/ Arthur Andersen
Arthur Andersen
London, England
December 18, 2000