Exhibit 23.1

 

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 (the Company) of our reports dated February 26, 2009, except as to the third paragraph of note 1, which is as of July 20, 2009, with respect to the consolidated balance sheets of Liberty Media Corporation and subsidiaries as of December 31, 2008 and 2007, and the related consolidated statements of operations, comprehensive earnings, cash flows, and equity for each of the years in the three-year period ended December 31, 2008 and the effectiveness of internal control over financial reporting, which reports appear on the Form 8-K of Liberty Media Corporation.

 

Form		Registration Statement No.		Description
S-8		333-134115		2000 LMC Incentive Plan (amended 5/9/06)
S-8		333-142626		2007 LMC Incentive Plan
S-8		333-134114		2002 Non-employee Director Plan (amended 5/9/06)
S-8		333-134067		LMC 401(k) Plan
S-8		333-149543		2002 Non-employee Director Plan (amended 8/15/07)
S-8		333-149542		2000 LMC Incentive Plan (amended 2/22/07)
S-8		333-149544		2007 LMC Incentive Plan
S-8		333-149545		LMC 401(k) Plan

 

Our report on the consolidated financial statements of Liberty Media Corporation refers to the Company’s adoption, effective January 1, 2008, of Statement of Financial Accounting Standards (SFAS) No. 159, The Fair Value Option for Financial Assets and Financial Liabilities, including an amendment of FASB Statement No. 115, and SFAS No. 157, Fair Value Measurements, and effective January 1, 2007, the Company’s adoption of SFAS No. 155, Accounting for Certain Hybrid Financial Instruments, an amendment of FASB Statements No. 133 and 140, and Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement No. 109.  Our report on the consolidated financial statements of Liberty Media Corporation also refers to the Company’s adoption, effective January 1, 2009, of SFAS No. 160, Noncontrolling Interests in Consolidated Financial Statements, an amendment of ARB No. 51.

 

KPMG LLP

 

Denver, Colorado
July 20, 2009