EXHIBIT
23.2
CONSENT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
The Board of
Directors
General
Communication, Inc.:
We consent to the
incorporation by reference in this registration statement on Form S-8 of
General Communication, Inc. of our report dated March 6, 2008, except for
note 2, as to which the date is June 10, 2008, with respect to the consolidated
balance sheets of General Communication, Inc. and subsidiaries as of
December 31, 2007 and 2006, and the related consolidated statements of
income, stockholders’ equity, and cash flows for each of the years in the
three-year period ended December 31, 2007 and our report dated March 6,
2008, except for the sixth paragraph of Management’s Report on Internal Control
over Financial Reporting (as restated), as to which the date is June 10, 2008
with respect to the effectiveness of internal control over financial reporting
as of December 31, 2007, which reports appear in the December 31,
2007, annual report on Form 10-K of General Communication,
Inc.
Our report dated
March 6, 2008, except for note 2, as to which the date is June 10, 2008, refers
to the adoption of the fair value method of accounting for stock-based
compensation as required by Statement of Financial Accounting Standards No.
123(R), “Share-Based Payment,” effective January 1, 2006 and a change in the
method of quantifying errors in 2006 to conform to Staff Accounting Bulletin No.
108, “Considering the Effects of Prior Year Misstatements When Quantifying
Misstatements in Current Year Financial Statements.”
Our report dated
March 6, 2008, except for the sixth paragraph of Management’s Report on Internal
Control over Financial Reporting (as restated), as to which the date is June 10,
2008, with respect to the effectiveness of internal control over financial
reporting as of December 31, 2007, expresses our opinion that General
Communication, Inc. did not maintain effective internal control over financial
reporting as of December 31, 2007 because of the effect of four material
weaknesses on the achievement of the objectives of the control criteria and
contains an explanatory paragraph that states that General Communication, Inc.’s
internal controls were inadequately designed resulting in material weaknesses
with respect to: (i) Information Technology Program Development and Change
Controls over the Unified Billing System and Related Monitoring Controls, and
(ii) Share-Based Payment Arrangements, (iii) Entity-level Controls Related to
the Selection and Application of Accounting Policies, and (iv) Policies and
Procedures over Recording Depreciation Expense during Interim Reporting
Periods.
Our report dated
March 6, 2008, except for the sixth paragraph of Management’s Report on Internal
Control over Financial Reporting (as restated), as to which the date is June 10,
2008, with respect to the effectiveness of internal control over financial
reporting as of December 31, 2007, contains an explanatory paragraph that states
the Company excluded Alaska Digitel, LLC’s internal control over financial
reporting from its assessment of the effectiveness of its internal control over
financial reporting. Our audit of internal control over financial reporting of
General Communication, Inc. also excluded an evaluation of the internal control
over financial reporting of Alaska DigiTel, LLC.
We consent to
incorporation by reference in this Registration Statement on Form S-8 of our
report dated June 24, 2008 with respect to the statements of net assets
available for benefits of General Communication, Inc. Qualified Employee Stock
Purchase Plan as of December 31, 2007 and 2006 and the related statements of
changes in net assets available for benefits for the years then ended and the
supplemental schedule of assets (held at year end), which report appears in the
December 31, 2007 annual report on Form 11-K of General Communication, Inc.
Qualified Employee Stock Purchase Plan.
/signed/ KPMG
LLP
Anchorage,
Alaska
August 7,
2008