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                                                                      EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors and Stockholders
Liberty Media Corporation:

     We consent to the incorporation by reference in the following registration
statements of Liberty Media Corporation of our reports dated February 28, 2007
with respect to the consolidated balance sheets of Liberty Media Corporation and
subsidiaries as of December 31, 2006 and 2005, and the related consolidated
statements of operations, comprehensive earnings (loss), stockholders' equity,
and cash flows for each of the years in the three-year period ended December 31,
2006, management's assessment of the effectiveness of internal control over
financial reporting as of December 31, 2006 and the effectiveness of internal
control over financial reporting as of December 31, 2006, which reports appear
in the December 31, 2006 annual report on Form 10-K of Liberty Media
Corporation:

<Table>
<Caption>
           FORM     REGISTRATION STATEMENT NO.       DESCRIPTION
          ---------------------------------------------------------------------
           <S>      <C>                              <C>
            S-8     333-134067                       LMC 401(k) Plan
            S-8     333-134115                       LMC Incentive Plan
            S-8     333-134114                       Non-employee Director Plan
            S-3     333-136856                       BuySeasons Acquisition
</Table>

     Our report on the consolidated financial statements of Liberty Media
Corporation refers to the Company's adoption of Statement of Financial
Accounting Standards No. 123(R), SHARE BASED PAYMENT on January 1, 2006.

KPMG LLP

Denver, Colorado
February 28, 2007