Exhibit 32




         Certification Pursuant to Section 906 of the Sarbanes-Oxley Act

                                                                   July 30, 2004

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

The certification set forth below is being submitted in connection with the
quarterly report on Form 10-Q of Comcast Corporation (the "Report") for the
purpose of complying with Rule 13a-14(b) or Rule 15d-14(b) of the Securities
Exchange Act of 1934 (the "Exchange Act") and Section 1350 of Chapter 63 of
Title 18 of the United States Code.

Brian L. Roberts, the Chief Executive Officer, Lawrence S. Smith, the Co-Chief
Financial Officer and John R. Alchin, the Co-Chief Financial Officer of Comcast
Corporation, each certifies that, to the best of his knowledge:

     1.   the Report fully  complies with the  requirements  of Section 13(a) or
          15(d) of the Exchange Act; and

     2.   the  information  contained  in the  Report  fairly  presents,  in all
          material respects,  the financial  condition and results of operations
          of Comcast Corporation.


                     /s/ Brian L. Roberts
                     --------------------------------------
                     Name: Brian L. Roberts
                     Chief Executive Officer


                     /s/ Lawrence S. Smith
                     --------------------------------------
                     Name: Lawrence S. Smith
                     Co-Chief Financial Officer


                     /s/ John R. Alchin
                     --------------------------------------
                     Name: John R. Alchin
                     Co-Chief Financial Officer