Material Change Report dated December 22, 2006

Item 1	Name and Address of Company

	Rogers Communications Inc. (“Rogers”)

	The principal office of Rogers is located at:
	333 Bloor Street East
	Toronto, Ontario
	M4W 1G9

Item 2	Date of Material Change

	December 15, 2006

Item 3	News Release

	A news release was issued through Canada NewsWire on December 15, 2006.

Item 4	Summary of Material Change

	On December 15, 2006, Rogers announced that the previously announced split of its Class A Voting and Class B Non-Voting shares on a two-for-one basis was approved by shareholders at a special general meeting of shareholders held on December 15, 2006.

Item 5	Full Description of Material Change

	See the press release attached hereto as Schedule A for a full description of the material change.

Item 6	Reliance on subsection 7.1(2) or (3) of National Instrument 51-102

	Not applicable.

Item 7	Omitted Information

	No significant facts remain confidential in, and no information has been omitted from, this report.

Item 8	Executive Officer

	For further information please contact Bruce M. Mann, Vice President, Investor Relations, at (416) 935-3532.

Item 9	Date of Report

	December 22, 2006

SCHEDULE "A"

News release via Canada NewsWire, Toronto 416-863-9350

    Attention Business Editors:

    Rogers Communications Two-For-One Stock Split Formally Approved

    TORONTO, Dec. 15 /CNW/ - Rogers Communications Inc. ("Rogers") announced
that the previously announced split of its Class A Voting and Class B
Non-Voting shares on a two-for-one basis was approved by shareholders at a
special meeting of shareholders held earlier today.
    As a result the two-for-one stock split, Class A and Class B shareholders
of record as of the close of business December 29, 2006 will receive one
additional Rogers Communications Inc. share for each share held. Rogers
expects that its transfer agent, Computershare Trust Company, will distribute
the additional share certificates on or about January 5, 2007.
    It is expected that the Class A Voting shares ("RCI.a") and the Class B
Non-Voting shares ("RCI.b") will begin trading on the Toronto Stock Exchange
on a split-adjusted basis on December 27, 2006. On the New York Stock
Exchange, it is expected that the Class B Non-Voting shares will begin trading
on a split-adjusted "when issued" basis on December 27, 2006 under a separate
ticker ("RG wi") and on a split-adjusted basis under the primary ticker ("RG")
beginning on January 8, 2007. Further information with respect to trading of
the shares can be found in the information circular mailed to shareholders
dated November 9, 2006.
    It is important that shareholders retain both their existing share
certificates and the new share certificates that will be mailed in early
January, 2007 as these certificates together represent their Rogers holding.

    About the Company: Rogers Communications Inc. is a diversified Canadian
communications and media company engaged in three primary lines of business.
Rogers Wireless is Canada's largest wireless voice and data communications
services provider and the country's only carrier operating on the world
standard GSM technology platform. Rogers Cable and Telecom is Canada's largest
cable television provider offering cable television, high-speed Internet
access, residential telephony services, and video retailing, while its Rogers
Business Solutions division is a national provider of voice communications
services, data networking and broadband Internet connectivity to small, medium
and large businesses and government agencies across the country. Rogers Media
is Canada's premier collection of category leading media assets with
businesses in radio and television broadcasting, televised shopping,
publishing, and sports entertainment. For further information about the Rogers
group of companies, please visit www.rogers.com.

    %SEDAR: 00003765EF          %CIK: 0000733099

    /For further information: Bruce M. Mann, (416) 935-3532,
bruce.mann(at)rci.rogers.com; Dan Coombes, (416) 935-3550,
dan.coombes(at)rci.rogers.com/
    (RCI.A. RCI.B. RG)

CO:  Rogers Communications Inc.

CNW 13:48e 15-DEC-06