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                                                                    EXHIBIT 23.2

            Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statements of
AT&T Inc. listed below:

(1)  Registration Statement (Form S-8 No. 333-111026) pertaining to the AT&T
     Savings Plan and other certain plans,

(2)  Registration Statement (Form S-8 No. 333-34062) pertaining to the Stock
     Savings Plan,

(3)  Registration Statement (Form S-8 No. 33-49855) pertaining to the 1992 Stock
     Option Plan,

(4)  Registration Statement (Form S-8 No. 333-95887) pertaining to the 1995
     Management Stock Option Plan,

(5)  Registration Statements (Form S-8 No. 333-30669 (1996 Plan only) and
     333-54398) pertaining to the 1996 Stock and Incentive Plan and the 2001
     Incentive Plan,

(6)  Registration Statement (Form S-8 No. 33-120894) pertaining to the AT&T
     Stock Purchase and Deferral Plan and Cash Deferral Plan,

(7)  Registration Statement (Form S-8 No. 333-99359) pertaining to the AT&T
     PAYSOP, Pacific Telesis Group Employee Stock Ownership Plan, and Tax
     Reduction Act Stock Ownership Plan,

(8)  Registration Statement (Form S-8 No. 333-129814) pertaining to the AT&T
     Corp. Long Term Savings Plan for Management Employees and other certain
     plans,

(9)  Registration Statement (Form S-3 No. 333-118476) of AT&T and the related
     Prospectuses,

(10) Registration Statement (Form S-8 No. 333-135517) pertaining to the 2006
     Incentive Plan, and

(11) Registration Statement (Form S-8, filed December 29, 2006) pertaining to
     the BellSouth Corporation Stock and Incentive Compensation Plan, BellSouth
     Corporation Stock Plan, BellSouth Retirement Savings Plan, BellSouth
     Savings and Security Plan.

of our report dated February 24, 2006, with respect to the consolidated
financial statements of Cingular Wireless LLC, included in BellSouth
Corporation's Annual Report (Form 10-K) for the year ended December 31, 2005,
incorporated herein by reference to AT&T Inc.'s Current Report on Form 8-K filed
May 11, 2006.


                                        /s/ Ernst & Young LLP

Atlanta, Georgia
December 28, 2006

