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<p style="border:none;color:windowtext;margin:0in 0in .0001pt;padding:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="border:none;color:windowtext;margin:0in 0in .0001pt;padding:0in;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED STATES</font></b></p>

</div>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">SECURITIES
AND EXCHANGE COMMISSION</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington, D.C. 20549</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM&nbsp;8-K</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT REPORT</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant to Section&nbsp;13 or 15(d)</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">of the Securities Exchange Act of 1934</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date of Report (date of earliest event reported): <b>June&nbsp;24,
2008</b></font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">LIBERTY
MEDIA CORPORATION</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of registrant as specified in its charter)</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">000-51990</font></b></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">84-1288730</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other jurisdiction of</font></p>
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">incorporation or organization)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission</font></p>
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">File Number)</font></p>
  </td>
  <td width="2%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:2.0%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" valign="top" style="padding:0in .7pt 0in .7pt;width:32.0%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(I.R.S. Employer</font></p>
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Identification No.)</font></p>
  </td>
 </tr>
</table>

</div>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">12300 Liberty Blvd.</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Englewood, Colorado 80112</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of principal executive offices and zip code)</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Registrant&#146;s telephone number, including area code: <b>(720) 875-5400</b></font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check the appropriate box
below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions (see
General Instruction A.2. below):</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Written communications pursuant to Rule&nbsp;425
under the Securities Act (17 CFR 230.425)</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Soliciting material pursuant to Rule&nbsp;14a-12
under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Pre-commencement communications pursuant
to Rule&nbsp;14d-2(b)&nbsp;under the Exchange Act (17 CFR 240.14d-2(b))</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="2" style="font-size:10.0pt;"> Pre-commencement communications pursuant
to Rule&nbsp;13e-4(c)&nbsp;under the Exchange Act (17 CFR 240.13e-4(c))</font></p>

<div style="border:none;border-bottom:double windowtext 6.0pt;padding:0in 0in 0in 0in;">

<p style="border:none;color:windowtext;margin:0in 0in .0001pt;padding:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

</div>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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</div>
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<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 8.01.&#160; Other Events</font></b></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Attached as Exhibit&nbsp;100
to this Current Report on Form&nbsp;8-K are documents that contain information
from Liberty Media Corporation&#146;s Quarterly Report on Form&nbsp;10-Q for the
quarter ended March&nbsp;31, 2008, filed with the Securities and Exchange
Commission on May&nbsp;8, 2008, formatted in XBRL (eXtensible Business
Reporting Language).&#160; Users of this data
are advised pursuant to Rule&nbsp;401 of Regulation S-T that the financial and
other information contained in the XBRL documents is unaudited and that these
are not the official publicly filed financial statements of Liberty Media
Corporation.&#160; The purpose of submitting
these XBRL formatted documents is to test the related format and technology
and, as a result, investors should continue to rely on the official filed version
of the furnished documents and not rely on the information in this Current
Report on Form&nbsp;8-K, including Exhibit&nbsp;100, in making investment
decisions.</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In accordance with Rule&nbsp;402
of Regulation S-T, the information in this Current Report on Form&nbsp;8-K, including
Exhibit&nbsp;100, shall not be deemed to be &#147;filed&#148; for purposes of Section&nbsp;11
of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), or Section&nbsp;18
of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), or
otherwise subject to the liabilities of these sections, shall not be part of
any registration statement to which they may relate, and shall not be
incorporated by reference into any registration statement or other document
filed under the Securities Act or the Exchange Act, except as shall be
expressly set forth by specific reference in such filing.</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.01.&#160; Financial Statements and Exhibits.</font></b></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)&nbsp; Exhibits.</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The following financial
statements, including tracking stock group data, from Liberty Media Corporation&#146;s
Quarterly Report on Form&nbsp;10-Q for the quarter ended March&nbsp;31, 2008,
filed with the SEC on May&nbsp;8, 2008, formatted in XBRL:&#160; (i)&nbsp;the Condensed Consolidated Balance
Sheets at March&nbsp;31, 2008 and December&nbsp;31, 2007, (ii)&nbsp;the
Condensed Consolidated Statements of Operations for the three months ended March&nbsp;31,
2008 and 2007, (iii)&nbsp;the Condensed Consolidated Statements of
Comprehensive Earnings for the three months ended March&nbsp;31, 2008 and 2007,
(iv)&nbsp;the Condensed Consolidated Statements of Cash Flows for the three
months ended March&nbsp;31, 2008 and 2007 and (v)&nbsp;the Condensed
Consolidated Statement of Stockholders&#146; Equity for the three months ended March&nbsp;31,
2008, are furnished as exhibits to this report and are collectively referred to
as Exhibit&nbsp;100.</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 100.INS&#160;&#160;&#160;&#160;&#160;&#160;&#160; XBRL Instance Document</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 100.SCH&#160;&#160;&#160;&#160;&#160;&#160; XBRL Taxonomy Extension Schema Document</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 100.SCH-1&#160;&#160;&#160; XBRL Taxonomy Extension Schema Document</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 100.CAL&#160;&#160;&#160;&#160;&#160;&#160; XBRL Taxonomy Extension Calculation Linkbase Document</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 100.LAB&#160;&#160;&#160;&#160;&#160;&#160; XBRL Taxonomy Extension Label Linkbase Document</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; 100.PRE&#160;&#160;&#160;&#160;&#160;&#160;&#160; XBRL Taxonomy Extension Presentation Linkbase Document</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

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</div>
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<div>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURE</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Pursuant to the requirements of the Securities
Exchange Act of 1934, as amended, the registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly authorized.</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date: June&nbsp;24, 2008</font></p>

<p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="96%" style="border-collapse:collapse;width:96.46%;">
 <tr>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="18%" valign="top" style="padding:0in .7pt 0in .7pt;width:18.6%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="36%" colspan="3" valign="top" style="padding:0in .7pt 0in .7pt;width:36.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">LIBERTY MEDIA
  CORPORATION</font></p>
  </td>
  <td width="11%" valign="top" style="padding:0in .7pt 0in .7pt;width:11.18%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="18%" valign="top" style="padding:0in .7pt 0in .7pt;width:18.6%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in .7pt 0in .7pt;width:4.56%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" colspan="2" valign="top" style="padding:0in .7pt 0in .7pt;width:32.08%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="11%" valign="top" style="padding:0in .7pt 0in .7pt;width:11.18%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="18%" valign="top" style="padding:0in .7pt 0in .7pt;width:18.6%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in .7pt 0in .7pt;width:4.56%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="32%" colspan="2" valign="top" style="padding:0in .7pt 0in .7pt;width:32.08%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="11%" valign="top" style="padding:0in .7pt 0in .7pt;width:11.18%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="18%" valign="top" style="padding:0in .7pt 0in .7pt;width:18.6%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in .7pt 0in .7pt;width:4.56%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="43%" colspan="3" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:43.26%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Mark E. Burton</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="18%" valign="top" style="padding:0in .7pt 0in .7pt;width:18.6%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in .7pt 0in .7pt;width:4.56%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:5.96%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Name:</font></p>
  </td>
  <td width="37%" colspan="2" valign="top" style="border:none;border-top:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:37.3%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mark E. Burton</font></p>
  </td>
 </tr>
 <tr>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in .7pt 0in .7pt;width:6.72%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="18%" valign="top" style="padding:0in .7pt 0in .7pt;width:18.6%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in .7pt 0in .7pt;width:4.56%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0in .7pt 0in .7pt;width:5.96%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Title:</font></p>
  </td>
  <td width="37%" colspan="2" valign="top" style="padding:0in .7pt 0in .7pt;width:37.3%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="49" style="border:none;"></td>
  <td width="48" style="border:none;"></td>
  <td width="48" style="border:none;"></td>
  <td width="48" style="border:none;"></td>
  <td width="48" style="border:none;"></td>
  <td width="134" style="border:none;"></td>
  <td width="33" style="border:none;"></td>
  <td width="43" style="border:none;"></td>
  <td width="188" style="border:none;"></td>
  <td width="81" style="border:none;"></td>
 </tr>
</table>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="color:windowtext;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
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<br clear="all" style="page-break-before:always;">


<div>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXHIBIT INDEX</font></b></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="15%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit&nbsp;No.</font></b></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="78%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in .7pt 0in .7pt;width:78.64%;">
  <p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Document</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="15%" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="78%" valign="top" style="border:none;padding:0in .7pt 0in .7pt;width:78.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="15%" valign="top" style="padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100.INS</font></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="78%" valign="top" style="padding:0in .7pt 0in .7pt;width:78.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">XBRL Instance Document</font></p>
  </td>
 </tr>
 <tr>
  <td width="15%" valign="top" style="padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100.SCH</font></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="78%" valign="top" style="padding:0in .7pt 0in .7pt;width:78.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">XBRL Taxonomy Extension
  Schema Document</font></p>
  </td>
 </tr>
 <tr>
  <td width="15%" valign="top" style="padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100.SCH-1</font></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="78%" valign="top" style="padding:0in .7pt 0in .7pt;width:78.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">XBRL Taxonomy Extension
  Schema Document</font></p>
  </td>
 </tr>
 <tr>
  <td width="15%" valign="top" style="padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100.CAL</font></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="78%" valign="top" style="padding:0in .7pt 0in .7pt;width:78.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">XBRL Taxonomy Extension
  Calculation Linkbase Document</font></p>
  </td>
 </tr>
 <tr>
  <td width="15%" valign="top" style="padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100.LAB</font></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="78%" valign="top" style="padding:0in .7pt 0in .7pt;width:78.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">XBRL Taxonomy Extension
  Label Linkbase Document</font></p>
  </td>
 </tr>
 <tr>
  <td width="15%" valign="top" style="padding:0in .7pt 0in .7pt;width:15.84%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100.PRE</font></p>
  </td>
  <td width="5%" valign="bottom" style="padding:0in .7pt 0in .7pt;width:5.52%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="78%" valign="top" style="padding:0in .7pt 0in .7pt;width:78.64%;">
  <p style="color:windowtext;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">XBRL Taxonomy Extension
  Presentation Linkbase Document</font></p>
  </td>
 </tr>
</table>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="color:windowtext;margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="color:windowtext;margin:0in 0in .0001pt;"><hr size="3" width="100%" noshade color="#010101" align="left"></div>

</div>
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<DOCUMENT>
<TYPE>EX-100.INS
<SEQUENCE>2
<FILENAME>lcapa-20080331.xml
<DESCRIPTION>EX-100.INS
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--XBRL document created with Dragon Tag (R) XBRL Enabler by Rivet Software version 3.0.0.45-->
<!--Based on XBRL 2.1-->
<!--Created on: 6/19/2008 8:59:54 AM-->
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:ssu="http://www.mycompany.com/xbrl" xmlns:lcapa="http://libertymedia.com" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:usfr-pte="http://www.xbrl.org/us/fr/common/pte/2005-02-28" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <link:schemaRef xlink:type="simple" xlink:href="lcapa-20080331.xsd" />
  <link:schemaRef xlink:type="simple" xlink:href="lcapa-ssu_xbrl.xsd" />
  <!--Context Section-->
  <context id="BalanceAsOf_31Dec2007">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  <context id="ThreeMonthsEnded_31Mar2008_Attributed_OldLiberty_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_OldLiberty_Group>Attributed_OldLiberty_Group</ssu:Attributed_OldLiberty_Group>
      </segment>
    </entity>
    <period>
      <startDate>2008-01-01</startDate>
      <endDate>2008-03-31</endDate>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2008_Attributed_OldLiberty_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_OldLiberty_Group>Attributed_OldLiberty_Group</ssu:Attributed_OldLiberty_Group>
      </segment>
    </entity>
    <period>
      <instant>2008-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
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  </context>
  <context id="BalanceAsOf_31Dec2007_Attributed_OldLiberty_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_OldLiberty_Group>Attributed_OldLiberty_Group</ssu:Attributed_OldLiberty_Group>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Interactive_Group>Attributed_Interactive_Group</ssu:Attributed_Interactive_Group>
      </segment>
    </entity>
    <period>
      <startDate>2008-01-01</startDate>
      <endDate>2008-03-31</endDate>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Entertainment_Group>Attributed_Entertainment_Group</ssu:Attributed_Entertainment_Group>
      </segment>
    </entity>
    <period>
      <startDate>2008-01-01</startDate>
      <endDate>2008-03-31</endDate>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Capital_Group>Attributed_Capital_Group</ssu:Attributed_Capital_Group>
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    </entity>
    <period>
      <startDate>2008-01-01</startDate>
      <endDate>2008-03-31</endDate>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Interactive_Group>Attributed_Interactive_Group</ssu:Attributed_Interactive_Group>
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    </entity>
    <period>
      <startDate>2007-01-01</startDate>
      <endDate>2007-03-31</endDate>
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    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
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    <period>
      <startDate>2007-01-01</startDate>
      <endDate>2007-03-31</endDate>
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    <scenario>
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  </context>
  <context id="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
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    </entity>
    <period>
      <startDate>2007-01-01</startDate>
      <endDate>2007-03-31</endDate>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2007_Attributed_Interactive_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Interactive_Group>Attributed_Interactive_Group</ssu:Attributed_Interactive_Group>
      </segment>
    </entity>
    <period>
      <instant>2007-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2007_Attributed_Entertainment_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Entertainment_Group>Attributed_Entertainment_Group</ssu:Attributed_Entertainment_Group>
      </segment>
    </entity>
    <period>
      <instant>2007-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2007_Attributed_Capital_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Capital_Group>Attributed_Capital_Group</ssu:Attributed_Capital_Group>
      </segment>
    </entity>
    <period>
      <instant>2007-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2007_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
    </entity>
    <period>
      <instant>2007-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2007_Attributed_Interactive_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Interactive_Group>Attributed_Interactive_Group</ssu:Attributed_Interactive_Group>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2007_Attributed_Entertainment_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Entertainment_Group>Attributed_Entertainment_Group</ssu:Attributed_Entertainment_Group>
      </segment>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2007_Attributed_Capital_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Capital_Group>Attributed_Capital_Group</ssu:Attributed_Capital_Group>
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    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2006_Attributed_Interactive_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Interactive_Group>Attributed_Interactive_Group</ssu:Attributed_Interactive_Group>
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    </entity>
    <period>
      <instant>2006-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2006_Attributed_Entertainment_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Entertainment_Group>Attributed_Entertainment_Group</ssu:Attributed_Entertainment_Group>
      </segment>
    </entity>
    <period>
      <instant>2006-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2006_Attributed_Capital_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Capital_Group>Attributed_Capital_Group</ssu:Attributed_Capital_Group>
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    </entity>
    <period>
      <instant>2006-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2006_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
    </entity>
    <period>
      <instant>2006-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="ThreeMonthsEnded_31Mar2008_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
    </entity>
    <period>
      <startDate>2008-01-01</startDate>
      <endDate>2008-03-31</endDate>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="ThreeMonthsEnded_31Mar2007_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
    </entity>
    <period>
      <startDate>2007-01-01</startDate>
      <endDate>2007-03-31</endDate>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2008_Eliminations_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Eliminations>Eliminations</ssu:Eliminations>
      </segment>
    </entity>
    <period>
      <instant>2008-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2008_Attributed_Interactive_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Interactive_Group>Attributed_Interactive_Group</ssu:Attributed_Interactive_Group>
      </segment>
    </entity>
    <period>
      <instant>2008-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2008_Attributed_Entertainment_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Entertainment_Group>Attributed_Entertainment_Group</ssu:Attributed_Entertainment_Group>
      </segment>
    </entity>
    <period>
      <instant>2008-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2008_Attributed_Capital_Group_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
      <segment>
        <ssu:Attributed_Capital_Group>Attributed_Capital_Group</ssu:Attributed_Capital_Group>
      </segment>
    </entity>
    <period>
      <instant>2008-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Mar2008_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
    </entity>
    <period>
      <instant>2008-03-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <context id="BalanceAsOf_31Dec2007_Unaudited">
    <entity>
      <identifier scheme="http://www.sec.gov">84-1288730</identifier>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
    <scenario>
      <ssu:reportScenario>unaudited</ssu:reportScenario>
    </scenario>
  </context>
  <!--Unit Section-->
  <unit id="Shares">
    <measure>xbrli:shares</measure>
  </unit>
  <unit id="USD">
    <measure>iso4217:USD</measure>
  </unit>
  <!--Tuple Section-->
  <usfr-pte:PreferredStock>
    <usfr-pte:PreferredStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Preferred stock, $.01 par value.  Authorized 50,000,000 shares; no shares issued</usfr-pte:PreferredStockDescription>
    <usfr-pte:PreferredStockValue contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="-6">0</usfr-pte:PreferredStockValue>
    <usfr-pte:PreferredStockParValuePerShare contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0.01</usfr-pte:PreferredStockParValuePerShare>
    <usfr-pte:PreferredStockSharesAuthorized contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">50000000</usfr-pte:PreferredStockSharesAuthorized>
    <usfr-pte:PreferredStockSharesOutstanding contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">0</usfr-pte:PreferredStockSharesOutstanding>
  </usfr-pte:PreferredStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Old Series A Liberty Capital common stock, $.01 par value.  issued and outstanding 123,154,134 shares at December 31, 2007</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">1000000</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0.01</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">400000000</usfr-pte:CommonStockSharesAuthorized>
    <usfr-pte:CommonStockSharesIssued contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">123154134</usfr-pte:CommonStockSharesIssued>
    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">123154134</usfr-pte:CommonStockSharesOutstanding>
  </usfr-pte:CommonStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Series A Liberty Interactive common stock, $.01 par value.  Authorized 4,000,000,000 shares; issued and outstanding 564,299,733 shares at March 31, 2008 and 568,864,900 shares at December 31, 2007</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">6000000</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0.01</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">2000000000</usfr-pte:CommonStockSharesAuthorized>
    <usfr-pte:CommonStockSharesIssued contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">568864900</usfr-pte:CommonStockSharesIssued>
    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">568864900</usfr-pte:CommonStockSharesOutstanding>
  </usfr-pte:CommonStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Series A Liberty Capital common stock, $.01 par value.  Authorized 2,000,000,000 shares; issued and outstanding 123,229,893 shares at March 31, 2008</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">0</usfr-pte:CommonStockSharesAuthorized>
    <usfr-pte:CommonStockSharesIssued contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">0</usfr-pte:CommonStockSharesIssued>
    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">0</usfr-pte:CommonStockSharesOutstanding>
  </usfr-pte:CommonStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Mar2008_Unaudited">Series A Liberty Interactive common stock, $.01 par value.  Authorized 4,000,000,000 shares; issued and outstanding 564,299,733 shares at March 31, 2008 and 568,864,900 shares at December 31, 2007</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="USD" decimals="INF">6000000</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="USD" decimals="INF">0.01</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">4000000000</usfr-pte:CommonStockSharesAuthorized>
    <usfr-pte:CommonStockSharesIssued contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">564299733</usfr-pte:CommonStockSharesIssued>
    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">564299733</usfr-pte:CommonStockSharesOutstanding>
  </usfr-pte:CommonStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Series B Liberty Interactive common stock, $.01 par value.  Authorized 150,000,000 shares; issued and outstanding 29,493,683 shares at March 31, 2008 and 29,502,405 shares at December 31, 2007</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0.01</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">125000000</usfr-pte:CommonStockSharesAuthorized>
    <usfr-pte:CommonStockSharesIssued contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">29502405</usfr-pte:CommonStockSharesIssued>
    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">29502405</usfr-pte:CommonStockSharesOutstanding>
  </usfr-pte:CommonStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Series A Liberty Entertainment common stock, $.01 par value.  Authorized 4,000,000,000 shares; issued and outstanding 492,723,884 shares at March 31, 2008</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="USD" decimals="INF">0</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">0</usfr-pte:CommonStockSharesAuthorized>
    <usfr-pte:CommonStockSharesIssued contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">0</usfr-pte:CommonStockSharesIssued>
    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Dec2007_Unaudited" unitRef="Shares" decimals="INF">0</usfr-pte:CommonStockSharesOutstanding>
  </usfr-pte:CommonStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Mar2008_Unaudited">Series A Liberty Entertainment common stock, $.01 par value.  Authorized 4,000,000,000 shares; issued and outstanding 492,723,884 shares at March 31, 2008</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="USD" decimals="INF">5000000</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="USD" decimals="INF">0.01</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">4000000000</usfr-pte:CommonStockSharesAuthorized>
    <usfr-pte:CommonStockSharesIssued contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">492723884</usfr-pte:CommonStockSharesIssued>
    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">492723884</usfr-pte:CommonStockSharesOutstanding>
  </usfr-pte:CommonStock>
  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Mar2008_Unaudited">Series B Liberty Interactive common stock, $.01 par value.  Authorized 150,000,000 shares; issued and outstanding 29,493,683 shares at March 31, 2008 and 29,502,405 shares at December 31, 2007</usfr-pte:CommonStockDescription>
    <usfr-pte:CommonStockValue contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="USD" decimals="INF">0</usfr-pte:CommonStockValue>
    <usfr-pte:CommonStockParValuePerShare contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="USD" decimals="INF">0.01</usfr-pte:CommonStockParValuePerShare>
    <usfr-pte:CommonStockSharesAuthorized contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">150000000</usfr-pte:CommonStockSharesAuthorized>
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    <usfr-pte:CommonStockSharesOutstanding contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="Shares" decimals="INF">29493683</usfr-pte:CommonStockSharesOutstanding>
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  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Series B Liberty Capital common stock, $.01 par value.  Authorized 75,000,000 shares; issued and outstanding 5,939,397 shares at March 31, 2008</usfr-pte:CommonStockDescription>
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  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Mar2008_Unaudited">Series B Liberty Capital common stock, $.01 par value.  Authorized 75,000,000 shares; issued and outstanding 5,939,397 shares at March 31, 2008</usfr-pte:CommonStockDescription>
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  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Mar2008_Unaudited">Old Series A Liberty Capital common stock, $.01 par value.  issued and outstanding 123,154,134 shares at December 31, 2007</usfr-pte:CommonStockDescription>
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  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Mar2008_Unaudited">Old Series B Liberty Capital common stock, $.01 par value.  issued and outstanding 5,988,319 shares at December 31, 2007</usfr-pte:CommonStockDescription>
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  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Dec2007_Unaudited">Old Series B Liberty Capital common stock, $.01 par value.  issued and outstanding 5,988,319 shares at December 31, 2007</usfr-pte:CommonStockDescription>
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  <usfr-pte:CommonStock>
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  <usfr-pte:CommonStock>
    <usfr-pte:CommonStockDescription contextRef="BalanceAsOf_31Mar2008_Unaudited">Series B Liberty Entertainment common stock, $.01 par value.  Authorized 150,000,000 shares; issued and outstanding 23,953,276 shares at March 31, 2008</usfr-pte:CommonStockDescription>
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  <usfr-pte:CommonStock>
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  <!--Element Section-->
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  <lcapa:CashUsedByInvestingActivitiesdiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-9000000</lcapa:CashUsedByInvestingActivitiesdiscontinuedOperations>
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  <lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">-1000000</lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations>
  <lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-1000000</lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations>
  <lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations>
  <lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations>
  <lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">0</lcapa:ChangeInAvailableCashHeldByDiscontinuedOperations>
  <lcapa:CommonStockSeriesAbeginningBalance contextRef="BalanceAsOf_31Dec2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesAbeginningBalance>
  <lcapa:CommonStockSeriesAbeginningBalance contextRef="BalanceAsOf_31Dec2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesAbeginningBalance>
  <lcapa:CommonStockSeriesAbeginningBalance contextRef="BalanceAsOf_31Dec2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">6000000</lcapa:CommonStockSeriesAbeginningBalance>
  <lcapa:CommonStockSeriesAbeginningBalance contextRef="BalanceAsOf_31Dec2007_Attributed_OldLiberty_Group_Unaudited" unitRef="USD" decimals="-6">1000000</lcapa:CommonStockSeriesAbeginningBalance>
  <lcapa:CommonStockSeriesAendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="-6">1000000</lcapa:CommonStockSeriesAendingBalance>
  <lcapa:CommonStockSeriesAendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="-6">5000000</lcapa:CommonStockSeriesAendingBalance>
  <lcapa:CommonStockSeriesAendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">6000000</lcapa:CommonStockSeriesAendingBalance>
  <lcapa:CommonStockSeriesAendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_OldLiberty_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesAendingBalance>
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  <lcapa:CommonStockSeriesBbeginningBalance contextRef="BalanceAsOf_31Dec2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesBbeginningBalance>
  <lcapa:CommonStockSeriesBbeginningBalance contextRef="BalanceAsOf_31Dec2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:CommonStockSeriesBbeginningBalance>
  <lcapa:CommonStockSeriesBbeginningBalance contextRef="BalanceAsOf_31Dec2007_Attributed_OldLiberty_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesBbeginningBalance>
  <lcapa:CommonStockSeriesBendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesBendingBalance>
  <lcapa:CommonStockSeriesBendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesBendingBalance>
  <lcapa:CommonStockSeriesBendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:CommonStockSeriesBendingBalance>
  <lcapa:CommonStockSeriesBendingBalance contextRef="BalanceAsOf_31Mar2008_Attributed_OldLiberty_Group_Unaudited" unitRef="USD" decimals="-6">0</lcapa:CommonStockSeriesBendingBalance>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">651000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-106000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">637000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">120000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">2573000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-3000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">2916000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-169000000</lcapa:ComprehensiveEarnings>
  <lcapa:ComprehensiveEarningslibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">0</lcapa:ComprehensiveEarningslibertyCapitalCommonStock>
  <lcapa:ComprehensiveEarningslibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-107000000</lcapa:ComprehensiveEarningslibertyCapitalCommonStock>
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  <lcapa:ComprehensiveEarningslibertyInteractiveCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-169000000</lcapa:ComprehensiveEarningslibertyInteractiveCommonStock>
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  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">1110000000</lcapa:CostSales>
  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:CostSales>
  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:CostSales>
  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">1110000000</lcapa:CostSales>
  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">1238000000</lcapa:CostSales>
  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:CostSales>
  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:CostSales>
  <lcapa:CostSales contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">1238000000</lcapa:CostSales>
  <lcapa:CumulativeEffectAccountingChangeOCI contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-1040000000</lcapa:CumulativeEffectAccountingChangeOCI>
  <lcapa:CumulativeEffectOrfAccountingChangeRE contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">1040000000</lcapa:CumulativeEffectOrfAccountingChangeRE>
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  <lcapa:DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-0.81</lcapa:DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock>
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  <lcapa:DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">41.55</lcapa:DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock>
  <lcapa:DilutedEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">0</lcapa:DilutedEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock>
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  <lcapa:DilutedNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">41.55</lcapa:DilutedNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock>
  <lcapa:DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">0</lcapa:DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock>
  <lcapa:DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">0.07</lcapa:DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock>
  <lcapa:DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">0</lcapa:DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock>
  <lcapa:DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-0.81</lcapa:DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock>
  <lcapa:DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">0.14</lcapa:DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock>
  <lcapa:DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">0.21</lcapa:DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock>
  <lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersCP contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">1000000</lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersCP>
  <lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersENT contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">5000000</lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersENT>
  <lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersOCP contextRef="ThreeMonthsEnded_31Mar2008_Attributed_OldLiberty_Group_Unaudited" unitRef="USD" decimals="INF">-1000000</lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersOCP>
  <lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersPIC contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-5000000</lcapa:DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersPIC>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">75000000</lcapa:DividendInterestIncome>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">35000000</lcapa:DividendInterestIncome>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">29000000</lcapa:DividendInterestIncome>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">11000000</lcapa:DividendInterestIncome>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">59000000</lcapa:DividendInterestIncome>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">50000000</lcapa:DividendInterestIncome>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">3000000</lcapa:DividendInterestIncome>
  <lcapa:DividendInterestIncome contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">6000000</lcapa:DividendInterestIncome>
  <lcapa:EarningslossFromDiscontinuedOperationsNetTaxes contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">42000000</lcapa:EarningslossFromDiscontinuedOperationsNetTaxes>
  <lcapa:EarningslossFromDiscontinuedOperationsNetTaxes contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">42000000</lcapa:EarningslossFromDiscontinuedOperationsNetTaxes>
  <lcapa:EarningslossFromDiscontinuedOperationsNetTaxes contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:EarningslossFromDiscontinuedOperationsNetTaxes>
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  <lcapa:FinancialInstruments contextRef="BalanceAsOf_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">23000000</lcapa:FinancialInstruments>
  <lcapa:FinancialInstruments contextRef="BalanceAsOf_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:FinancialInstruments>
  <lcapa:FinancialInstruments contextRef="BalanceAsOf_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">10000000</lcapa:FinancialInstruments>
  <lcapa:FinancialInstruments contextRef="BalanceAsOf_31Mar2008_Eliminations_Unaudited" unitRef="USD" decimals="INF">0</lcapa:FinancialInstruments>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">-6000000</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-6000000</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-3682000000</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-15000000</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">-3667000000</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:GainsOnDispositionsAssetsNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:GainsOnDispositionsAssetsNet>
  <lcapa:IntergroupCashTransfersNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">67000000</lcapa:IntergroupCashTransfersNet>
  <lcapa:IntergroupCashTransfersNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">-67000000</lcapa:IntergroupCashTransfersNet>
  <lcapa:IntergroupCashTransfersNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:IntergroupCashTransfersNet>
  <lcapa:IntergroupCashTransfersNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-450000000</lcapa:IntergroupCashTransfersNet>
  <lcapa:IntergroupCashTransfersNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">450000000</lcapa:IntergroupCashTransfersNet>
  <lcapa:IntergroupCashTransfersNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:IntergroupCashTransfersNet>
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  <lcapa:IntergroupPayablereceivable contextRef="BalanceAsOf_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">-22000000</lcapa:IntergroupPayablereceivable>
  <lcapa:IntergroupPayablereceivable contextRef="BalanceAsOf_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">45000000</lcapa:IntergroupPayablereceivable>
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  <lcapa:IntergroupTaxAllocation contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-62000000</lcapa:IntergroupTaxAllocation>
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  <lcapa:IntergroupTaxPayments contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:IntergroupTaxPayments>
  <lcapa:IntergroupTaxPayments contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-68000000</lcapa:IntergroupTaxPayments>
  <lcapa:IntergroupTaxPayments contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">30000000</lcapa:IntergroupTaxPayments>
  <lcapa:IntergroupTaxPayments contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">-8000000</lcapa:IntergroupTaxPayments>
  <lcapa:IntergroupTaxPayments contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-22000000</lcapa:IntergroupTaxPayments>
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  <lcapa:InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements contextRef="BalanceAsOf_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">5000000</lcapa:InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements>
  <lcapa:InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements contextRef="BalanceAsOf_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">1849000000</lcapa:InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements>
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  <lcapa:LongtermDebtIncluding2864Million3690MillionMeasuredAtFairValue contextRef="BalanceAsOf_31Mar2008_Unaudited" unitRef="USD" decimals="INF">11823000000</lcapa:LongtermDebtIncluding2864Million3690MillionMeasuredAtFairValue>
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  <lcapa:LongtermDebtIncluding2864Million3690MillionMeasuredAtFairValue contextRef="BalanceAsOf_31Mar2008_Eliminations_Unaudited" unitRef="USD" decimals="INF">0</lcapa:LongtermDebtIncluding2864Million3690MillionMeasuredAtFairValue>
  <lcapa:LossearningsFromDiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">-42000000</lcapa:LossearningsFromDiscontinuedOperations>
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  <lcapa:LossearningsFromDiscontinuedOperations contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:LossearningsFromDiscontinuedOperations>
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  <lcapa:MinorityInterestsInEarningsSubsidiaries contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">1000000</lcapa:MinorityInterestsInEarningsSubsidiaries>
  <lcapa:MinorityInterestsInEarningsSubsidiaries contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">2000000</lcapa:MinorityInterestsInEarningsSubsidiaries>
  <lcapa:MinorityInterestsInEarningsSubsidiaries contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-7000000</lcapa:MinorityInterestsInEarningsSubsidiaries>
  <lcapa:MinorityInterestsInEarningsSubsidiaries contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">-12000000</lcapa:MinorityInterestsInEarningsSubsidiaries>
  <lcapa:MinorityInterestsInEarningsSubsidiaries contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-5000000</lcapa:MinorityInterestsInEarningsSubsidiaries>
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  <lcapa:MinorityInterestsInEarningsSubsidiaries contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-7000000</lcapa:MinorityInterestsInEarningsSubsidiaries>
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  <lcapa:NetCashProvidedToDiscontinuedOperationstotal contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetCashProvidedToDiscontinuedOperationstotal>
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  <lcapa:NetEarningslossLibertyCapitalCommonStock contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetEarningslossLibertyCapitalCommonStock>
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  <lcapa:NetIncreaseInRestrictedCash contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetIncreaseInRestrictedCash>
  <lcapa:NetIncreaseInRestrictedCash contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetIncreaseInRestrictedCash>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">76000000</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">76000000</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">12000000</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">12000000</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:NetProceedsFromSettlementDerivatives contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:NetProceedsFromSettlementDerivatives>
  <lcapa:Operating contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">404000000</lcapa:Operating>
  <lcapa:Operating contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">65000000</lcapa:Operating>
  <lcapa:Operating contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">175000000</lcapa:Operating>
  <lcapa:Operating contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">164000000</lcapa:Operating>
  <lcapa:Operating contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">441000000</lcapa:Operating>
  <lcapa:Operating contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">74000000</lcapa:Operating>
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  <lcapa:Operating contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">180000000</lcapa:Operating>
  <lcapa:OtherComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">282000000</lcapa:OtherComprehensiveEarnings>
  <lcapa:OtherComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-335000000</lcapa:OtherComprehensiveEarnings>
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  <lcapa:OtherComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:OtherComprehensiveEarnings>
  <lcapa:OtherComprehensiveEarnings contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">-2587000000</lcapa:OtherComprehensiveEarnings>
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  <lcapa:OtherComprehensiveEarningsTS contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="-6">-2884000000</lcapa:OtherComprehensiveEarningsTS>
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  <lcapa:OtherIntergroupCashTransfersNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">0</lcapa:OtherIntergroupCashTransfersNet>
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  <lcapa:PaymentsStockbasedCompensation contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">-20000000</lcapa:PaymentsStockbasedCompensation>
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  <lcapa:PaymentsStockbasedCompensation contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-1000000</lcapa:PaymentsStockbasedCompensation>
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  <lcapa:RealizedUnrealizedGainslossesOnFinancialInstrumentsNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">-10000000</lcapa:RealizedUnrealizedGainslossesOnFinancialInstrumentsNet>
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  <lcapa:RealizedUnrealizedGainslossesOnFinancialInstrumentsNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">-5000000</lcapa:RealizedUnrealizedGainslossesOnFinancialInstrumentsNet>
  <lcapa:RealizedUnrealizedGainslossesOnFinancialInstrumentsNet contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-37000000</lcapa:RealizedUnrealizedGainslossesOnFinancialInstrumentsNet>
  <lcapa:RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">-344000000</lcapa:RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet>
  <lcapa:RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">-352000000</lcapa:RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet>
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  <lcapa:RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">-2000000</lcapa:RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet>
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  <lcapa:RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">-4000000</lcapa:RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet>
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  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2007_Unaudited" unitRef="USD" decimals="INF">151000000</usfr-pte:TotalDepreciationAmortization>
  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">15000000</usfr-pte:TotalDepreciationAmortization>
  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">11000000</usfr-pte:TotalDepreciationAmortization>
  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2007_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">125000000</usfr-pte:TotalDepreciationAmortization>
  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2008_Unaudited" unitRef="USD" decimals="INF">177000000</usfr-pte:TotalDepreciationAmortization>
  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Capital_Group_Unaudited" unitRef="USD" decimals="INF">26000000</usfr-pte:TotalDepreciationAmortization>
  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Entertainment_Group_Unaudited" unitRef="USD" decimals="INF">12000000</usfr-pte:TotalDepreciationAmortization>
  <usfr-pte:TotalDepreciationAmortization contextRef="ThreeMonthsEnded_31Mar2008_Attributed_Interactive_Group_Unaudited" unitRef="USD" decimals="INF">139000000</usfr-pte:TotalDepreciationAmortization>
  <!--Footnote Section-->
</xbrl>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-100.SCH
<SEQUENCE>3
<FILENAME>lcapa-20080331.xsd
<DESCRIPTION>EX-100.SCH
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--XBRL document created with Dragon Tag (TM) XBRL Enabler by Rivet Software version 1.5.1.91-->
<!--Based on XBRL 2.1-->
<!--Created on: 6/11/2007 2:47:06 PM-->
<!--Modified on: 6/11/2008 10:15:06 AM-->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" targetNamespace="http://libertymedia.com" xmlns:lcapa="http://libertymedia.com" elementFormDefault="qualified" attributeFormDefault="unqualified">
  <annotation>
    <appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="lcapa-20080331_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links, all" />
      <link:linkbaseRef xlink:type="simple" xlink:href="lcapa-20080331_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links, all" />
      <link:linkbaseRef xlink:type="simple" xlink:href="lcapa-20080331_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links, all" />
    </appinfo>
  </annotation>
  <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
  <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
  <import namespace="http://www.xbrl.org/us/fr/gaap/ci/2005-02-28" schemaLocation="http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28.xsd" />
  <element id="lcapa_CostSales" name="CostSales" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_Operating" name="Operating" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_DividendInterestIncome" name="DividendInterestIncome" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" name="RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_NetEarningslossLibertySeriesSeriesBCommonStock" name="NetEarningslossLibertySeriesSeriesBCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_NetEarningslossLibertyCapitalCommonStock" name="NetEarningslossLibertyCapitalCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_NetEarningslossLibertyInteractiveCommonStock" name="NetEarningslossLibertyInteractiveCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" name="BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" name="BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" name="BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock" name="BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock" name="BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock" name="BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_PaymentsStockbasedCompensation" name="PaymentsStockbasedCompensation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_NoncashInterestExpense" name="NoncashInterestExpense" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_CashProceedsFromDispositions" name="CashProceedsFromDispositions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_NetProceedsFromSettlementDerivatives" name="NetProceedsFromSettlementDerivatives" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_RepurchasesSubsidiaryCommonStock" name="RepurchasesSubsidiaryCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_OtherInvestingActivitiesNet" name="OtherInvestingActivitiesNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_TotalIntangibleAssetsNotSubjectToAmortization" name="TotalIntangibleAssetsNotSubjectToAmortization" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_MinorityInterestsInEarningsSubsidiaries" name="MinorityInterestsInEarningsSubsidiaries" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_MinorityInterestsInEarningsSubsidiariesCF" name="MinorityInterestsInEarningsSubsidiariesCF" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_NetCashProvidedToDiscontinuedOperations" name="NetCashProvidedToDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_CashProvidedByOperatingActivitiesdiscontinuedOperations" name="CashProvidedByOperatingActivitiesdiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ShareEarningsAffililatesNet" name="ShareEarningsAffililatesNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_CashUsedByInvestingActivitiesdiscontinuedOperations" name="CashUsedByInvestingActivitiesdiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_CashUsedByFinancingActivitiesdiscontinuedOperations" name="CashUsedByFinancingActivitiesdiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ChangeInAvailableCashHeldByDiscontinuedOperations" name="ChangeInAvailableCashHeldByDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_CommonStockLibertyCapitalSeriesAbeginningBalance" name="CommonStockLibertyCapitalSeriesAbeginningBalance" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_StockCompensation" name="StockCompensation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_OtherComprehensiveEarnings" name="OtherComprehensiveEarnings" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_OtherComprehensiveEarningsTS" name="OtherComprehensiveEarningsTS" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_CumulativeEffectsAccountingChangesNet" name="CumulativeEffectsAccountingChangesNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_StockCompensationTS" name="StockCompensationTS" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ComprehensiveEarnings" name="ComprehensiveEarnings" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ComprehensiveEarningslibertySeriesSeriesBCommonStock" name="ComprehensiveEarningslibertySeriesSeriesBCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ComprehensiveEarningslibertyCapitalCommonStock" name="ComprehensiveEarningslibertyCapitalCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ComprehensiveEarningslibertyInteractiveCommonStock" name="ComprehensiveEarningslibertyInteractiveCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet" name="RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_EarningslossFromDiscontinuedOperationsNetTaxes" name="EarningslossFromDiscontinuedOperationsNetTaxes" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_CumulativeEffectAccountingChangeNetTaxes" name="CumulativeEffectAccountingChangeNetTaxes" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1320Million1482MillionPledgedAsCollateralShareBorrowingArrangements" name="InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1320Million1482MillionPledgedAsCollateralShareBorrowingArrangements" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_CashCashEquivalents" name="CashCashEquivalents" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_IntergroupTaxPayments" name="IntergroupTaxPayments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_OtherIntergroupCashTransfersNet" name="OtherIntergroupCashTransfersNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ShareEarningsAffiliatesNet" name="ShareEarningsAffiliatesNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet" name="RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_GainsOnDispositionsAssetsNet" name="GainsOnDispositionsAssetsNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_LossearningsFromDiscontinuedOperations" name="LossearningsFromDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_CumulativeEffectAccountingChange" name="CumulativeEffectAccountingChange" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_NetCashProvidedToDiscontinuedOperationstotal" name="NetCashProvidedToDiscontinuedOperationstotal" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ProgramRights" name="ProgramRights" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_CashCashEquivalentsAtBeginningPeriod" name="CashCashEquivalentsAtBeginningPeriod" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_CashCashEquivalentsAtEndPeriod" name="CashCashEquivalentsAtEndPeriod" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_InvestmentInSpecialPurposeEntity" name="InvestmentInSpecialPurposeEntity" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" name="BasicEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" name="BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" name="BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" name="BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicNetEarningsPerCommonShareLibertyCapitalCommonStock" name="BasicNetEarningsPerCommonShareLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock" name="BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" name="DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" name="DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" name="DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" name="DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock" name="DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock" name="DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_NetIncreaseInRestrictedCash" name="NetIncreaseInRestrictedCash" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_ContributionFromMinorityOwner" name="ContributionFromMinorityOwner" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments" name="InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_SeriesLibertyCapitalStockRepurchases" name="SeriesLibertyCapitalStockRepurchases" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital" name="SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_OtherComprehensiveEarningsFromDiscontinuedOperations" name="OtherComprehensiveEarningsFromDiscontinuedOperations" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_LongtermDebt" name="LongtermDebt" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_IntergroupPayablereceivable" name="IntergroupPayablereceivable" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" />
  <element id="lcapa_IntergroupCashTransfersNet" name="IntergroupCashTransfersNet" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements" name="InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007" name="LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_NontemporaryDeclinesInFairValueInvestments" name="NontemporaryDeclinesInFairValueInvestments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_NontemporaryDeclinesInFairValueInvestmentscf" name="NontemporaryDeclinesInFairValueInvestmentscf" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ImpairmentLonglivedAssets" name="ImpairmentLonglivedAssets" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_CashReceivedInExchangeTransactions" name="CashReceivedInExchangeTransactions" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_InvestmentInSpecialPurposeEntitycf" name="InvestmentInSpecialPurposeEntitycf" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_AccruedStockCompensation" name="AccruedStockCompensation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_PremiumProceedsFormOriginationDerivatives" name="PremiumProceedsFormOriginationDerivatives" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses" name="RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment" name="ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements" name="InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007" name="LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity" name="IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_AdjustmentSpinOffLibertyMediaInternational" name="AdjustmentSpinOffLibertyMediaInternational" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_AttTaxSharingAgreementAdjustments" name="AttTaxSharingAgreementAdjustments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_Noncashexpenses" name="Noncashexpenses" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_CommonStockSeriesAbeginningBalance" name="CommonStockSeriesAbeginningBalance" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_CommonStockSeriesAendingBalance" name="CommonStockSeriesAendingBalance" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2" name="DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_CommonStockSeriesBbeginningBalance" name="CommonStockSeriesBbeginningBalance" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_CommonStockSeriesBendingBalance" name="CommonStockSeriesBendingBalance" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B" name="DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_SeriesLibertyInteractiveStockRepurchases" name="SeriesLibertyInteractiveStockRepurchases" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_AmortizationDeferredCompensation" name="AmortizationDeferredCompensation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6" name="DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes" name="LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_RetirementTreasuryStock" name="RetirementTreasuryStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic" name="DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp" name="DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE" name="IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_AmortizationDeferredCompensationSE" name="AmortizationDeferredCompensationSE" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE" name="DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE" name="LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_AttTaxSharingAgreementAdjustmentsSE" name="AttTaxSharingAgreementAdjustmentsSE" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_AdjustmentSpinOffLibertyMediaInternationalSE" name="AdjustmentSpinOffLibertyMediaInternationalSE" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_IntergroupTaxAllocation" name="IntergroupTaxAllocation" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_RetirementTreasuryStockTS" name="RetirementTreasuryStockTS" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_FinancialInstruments" name="FinancialInstruments" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" />
  <element id="lcapa_LongtermDebtIncluding2864Million3690MillionMeasuredAtFairValue" name="LongtermDebtIncluding2864Million3690MillionMeasuredAtFairValue" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" />
  <element id="lcapa_NetEarningslossLibertyEntertainmentCommonStock" name="NetEarningslossLibertyEntertainmentCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_NetEarningslossOldLibertyCapitalCommonStock" name="NetEarningslossOldLibertyCapitalCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_BasicNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" name="BasicNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" name="BasicNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" name="BasicEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_BasicEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" name="BasicEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" name="DilutedEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" name="DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" name="DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_DilutedNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" name="DilutedNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" type="xbrli:decimalItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" />
  <element id="lcapa_ComprehensiveEarningslibertyEntertainmentCommonStock" name="ComprehensiveEarningslibertyEntertainmentCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_ComprehensiveEarningsoldLibertyCapitalCommonStock" name="ComprehensiveEarningsoldLibertyCapitalCommonStock" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" />
  <element id="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersENT" name="DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersENT" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersCP" name="DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersCP" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersOCP" name="DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersOCP" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersPIC" name="DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersPIC" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_CumulativeEffectAccountingChangeOCI" name="CumulativeEffectAccountingChangeOCI" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
  <element id="lcapa_CumulativeEffectOrfAccountingChangeRE" name="CumulativeEffectOrfAccountingChangeRE" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-100.SCH-1
<SEQUENCE>4
<FILENAME>lcapa-ssu_xbrl.xsd
<DESCRIPTION>EX-100.SCH-1
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--XBRL document created with Dragon Tag (R) XBRL Enabler by Rivet Software version 3.0.0.45-->
<!--Based on XBRL 2.1-->
<!--Created on: 6/19/2008 9:00:16 AM-->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:ssu="http://www.mycompany.com/xbrl" targetNamespace="http://www.mycompany.com/xbrl" elementFormDefault="qualified" attributeFormDefault="unqualified">
  <element id="ssu_Attributed_OldLiberty_Group" name="Attributed_OldLiberty_Group" type="string" />
  <element id="ssu_Eliminations" name="Eliminations" type="string" />
  <element id="ssu_unaudited" name="unaudited" type="string" />
  <element id="ssu_Attributed_Entertainment_Group" name="Attributed_Entertainment_Group" type="string" />
  <element id="ssu_Attributed_Interactive_Group" name="Attributed_Interactive_Group" type="string" />
  <element id="ssu_reportScenario" name="reportScenario" type="string" />
  <element id="ssu_Attributed_Capital_Group" name="Attributed_Capital_Group" type="string" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-100.CAL
<SEQUENCE>5
<FILENAME>lcapa-20080331_cal.xml
<DESCRIPTION>EX-100.CAL
<TEXT>
<XBRL>
<?xml version="1.0" encoding="us-ascii"?>
<!--XBRL document created with Dragon Tag (TM) XBRL Enabler by Rivet Software version 1.5.1.91-->
<!--Based on XBRL 2.1-->
<!--Created on: 6/11/2007 2:58:26 PM-->
<!--Modified on: 6/3/2008 2:06:48 PM-->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28.xsd#IncomeStatement" roleURI="http://www.xbrl.org/us/fr/lr/role/IncomeStatement" />
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28.xsd#CashFlowOperationsIndirect" roleURI="http://www.xbrl.org/us/fr/lr/role/CashFlowOperationsIndirect" />
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28.xsd#StatementCashFlows" roleURI="http://www.xbrl.org/us/fr/lr/role/StatementCashFlows" />
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28.xsd#StatementFinancialPosition" roleURI="http://www.xbrl.org/us/fr/lr/role/StatementFinancialPosition" />
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/us/fr/common/ptr/2005-02-28/usfr-ptr-2005-02-28.xsd#TotalStockholdersEquityCalculation" roleURI="http://www.xbrl.org/us/fr/lr/role/TotalStockholdersEquityCalculation" />
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/us/fr/common/ptr/2005-02-28/usfr-ptr-2005-02-28.xsd#StatementStockholdersEquity" roleURI="http://www.xbrl.org/us/fr/lr/role/StatementStockholdersEquity" />
  <calculationLink xlink:type="extended" xlink:role="http://www.xbrl.org/us/fr/lr/role/IncomeStatement" xlink:title="Income Statement">
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OperatingExpenses" xlink:label="usfr-pte_OperatingExpenses" />
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CostSales" xlink:label="lcapa_CostSales" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_OperatingExpenses" xlink:to="lcapa_CostSales" order="0.98" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_Operating" xlink:label="lcapa_Operating" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_OperatingExpenses" xlink:to="lcapa_Operating" order="0.990000009536743" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_InterestIncomeExpenseNet" xlink:label="usfr-pte_InterestIncomeExpenseNet" />
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DividendInterestIncome" xlink:label="lcapa_DividendInterestIncome" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_InterestIncomeExpenseNet" xlink:to="lcapa_DividendInterestIncome" order="2.5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NonoperatingGainsLosses" xlink:label="usfr-pte_NonoperatingGainsLosses" />
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" xlink:label="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_NonoperatingGainsLosses" xlink:to="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" order="1.5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IncomeBeforeExtraordinaryItemsCumulativeEffectChangeAccountingPrinciple" xlink:label="usfr-pte_IncomeBeforeExtraordinaryItemsCumulativeEffectChangeAccountingPrinciple" />
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_MinorityInterestsInEarningsSubsidiaries" xlink:label="lcapa_MinorityInterestsInEarningsSubsidiaries" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IncomeLossContinuingOperations" xlink:label="usfr-pte_IncomeLossContinuingOperations" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_IncomeLossContinuingOperations" xlink:to="lcapa_MinorityInterestsInEarningsSubsidiaries" order="0.98" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ShareEarningsAffililatesNet" xlink:label="lcapa_ShareEarningsAffililatesNet" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_IncomeBeforeExtraordinaryItemsCumulativeEffectChangeAccountingPrinciple" xlink:to="lcapa_ShareEarningsAffililatesNet" order="3.5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NetIncome" xlink:label="usfr-pte_NetIncome" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_GrossProfit" xlink:label="usfr-pte_GrossProfit" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OperatingRevenue" xlink:label="usfr-pte_OperatingRevenue" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_GrossProfit" xlink:to="usfr-pte_OperatingRevenue" order="1" priority="1" use="prohibited" weight="1" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OperatingProfit" xlink:label="usfr-pte_OperatingProfit" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OperatingRevenue" xlink:label="usfr-pte_OperatingRevenue_633268383010373724" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_OperatingProfit" xlink:to="usfr-pte_OperatingRevenue_633268383010373724" order="1.51" use="optional" weight="1" priority="2" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherNonOperatingIncomeExpense" xlink:label="usfr-pte_OtherNonOperatingIncomeExpense" />
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NontemporaryDeclinesInFairValueInvestments" xlink:label="lcapa_NontemporaryDeclinesInFairValueInvestments" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="usfr-pte_NonoperatingGainsLosses" xlink:to="lcapa_NontemporaryDeclinesInFairValueInvestments" order="6.5" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AssetImpairmentCharge" xlink:label="usfr-pte_AssetImpairmentCharge" />
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ImpairmentAssetsHeldSale" xlink:label="usfr-pte_ImpairmentAssetsHeldSale" />
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-100.LAB
<SEQUENCE>6
<FILENAME>lcapa-20080331_lab.xml
<DESCRIPTION>EX-100.LAB
<TEXT>
<XBRL>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_Operating_lbl" xml:lang="en">Includes variable expenses incurred in connection with the provision of service and product revenue, including salaries, some product costs, commissions, customer service expenses and bad debt expenses.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_Operating_lbl" xml:lang="en">Operating</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DividendInterestIncome" xlink:label="lcapa_DividendInterestIncome" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DividendInterestIncome" xlink:to="lcapa_DividendInterestIncome_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DividendInterestIncome_lbl" xml:lang="en">Dividend and interest income</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DividendInterestIncome_lbl" xml:lang="en">Dividend and interest income</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_EarningsLossesEquityInvestments" xlink:label="usfr-pte_EarningsLossesEquityInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_EarningsLossesEquityInvestments" xlink:to="usfr-pte_EarningsLossesEquityInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_EarningsLossesEquityInvestments_lbl" xml:lang="en">Share of earnings (losses) of affiliates, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" xlink:label="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet" xlink:to="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet_lbl" xml:lang="en">Realized and unrealized gains (losses) on financial instruments, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_RealizedUnrealizedGainslossesOnFinancialInstrumentsNet_lbl" xml:lang="en">Realized and unrealized gains (losses) on financial instruments, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NetEarningslossLibertySeriesSeriesBCommonStock" xlink:label="lcapa_NetEarningslossLibertySeriesSeriesBCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NetEarningslossLibertySeriesSeriesBCommonStock" xlink:to="lcapa_NetEarningslossLibertySeriesSeriesBCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NetEarningslossLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Net earnings (loss) Liberty Series A and Series B common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NetEarningslossLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Net earnings (loss) Liberty Series A and Series B common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NetEarningslossLibertyCapitalCommonStock" xlink:label="lcapa_NetEarningslossLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NetEarningslossLibertyCapitalCommonStock" xlink:to="lcapa_NetEarningslossLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NetEarningslossLibertyCapitalCommonStock_lbl" xml:lang="en">Net earnings (loss) Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NetEarningslossLibertyCapitalCommonStock_lbl" xml:lang="en">Net earnings (loss) Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NetEarningslossLibertyInteractiveCommonStock" xlink:label="lcapa_NetEarningslossLibertyInteractiveCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NetEarningslossLibertyInteractiveCommonStock" xlink:to="lcapa_NetEarningslossLibertyInteractiveCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NetEarningslossLibertyInteractiveCommonStock_lbl" xml:lang="en">Net earnings (loss) Liberty Interactive common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NetEarningslossLibertyInteractiveCommonStock_lbl" xml:lang="en">Net earnings (loss) Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:to="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic and diluted earnings from continuing operations per common share Liberty Series A and Series B common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic and diluted earnings from continuing operations per common share Liberty Series A and Series B common stock</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CashCashEquivalentsShortTermInvestments" xlink:label="usfr-pte_CashCashEquivalentsShortTermInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CashCashEquivalentsShortTermInvestments" xlink:to="usfr-pte_CashCashEquivalentsShortTermInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_CashCashEquivalentsShortTermInvestments_lbl" xml:lang="en">Cash and cash equivalents</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DerivativeAssetsCurrent" xlink:label="usfr-pte_DerivativeAssetsCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DerivativeAssetsCurrent" xlink:to="usfr-pte_DerivativeAssetsCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DerivativeAssetsCurrent_lbl" xml:lang="en">Current deferred tax assets</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ReceivablesNet" xlink:label="usfr-pte_ReceivablesNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ReceivablesNet" xlink:to="usfr-pte_ReceivablesNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_ReceivablesNet_lbl" xml:lang="en">Trade and other receivables, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherCurrentAssets" xlink:label="usfr-pte_OtherCurrentAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherCurrentAssets" xlink:to="usfr-pte_OtherCurrentAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OtherCurrentAssets_lbl" xml:lang="en">Other current assets</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AssetsDiscontinuedOperationsCurrent" xlink:label="usfr-pte_AssetsDiscontinuedOperationsCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AssetsDiscontinuedOperationsCurrent" xlink:to="usfr-pte_AssetsDiscontinuedOperationsCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_AssetsDiscontinuedOperationsCurrent_lbl" xml:lang="en">Assets of discontinued operations</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DerivativeAssetsNoncurrent" xlink:label="usfr-pte_DerivativeAssetsNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DerivativeAssetsNoncurrent" xlink:to="usfr-pte_DerivativeAssetsNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DerivativeAssetsNoncurrent_lbl" xml:lang="en">Long-term financial instruments</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_InvestmentAffiliates" xlink:label="usfr-pte_InvestmentAffiliates" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_InvestmentAffiliates" xlink:to="usfr-pte_InvestmentAffiliates_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_InvestmentAffiliates_lbl" xml:lang="en">Investment in affiliates, accounted for using the equity method</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_PropertyPlantEquipmentGross" xlink:label="usfr-pte_PropertyPlantEquipmentGross" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_PropertyPlantEquipmentGross" xlink:to="usfr-pte_PropertyPlantEquipmentGross_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_PropertyPlantEquipmentGross_lbl" xml:lang="en">Property and equipment, at cost</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AccumulatedDepreciationAmortization" xlink:label="usfr-pte_AccumulatedDepreciationAmortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AccumulatedDepreciationAmortization" xlink:to="usfr-pte_AccumulatedDepreciationAmortization_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_AccumulatedDepreciationAmortization_lbl" xml:lang="en">Accumulated depreciation</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IntangibleAssetsIndefiniteLivedTrademarks" xlink:label="usfr-pte_IntangibleAssetsIndefiniteLivedTrademarks" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_IntangibleAssetsIndefiniteLivedTrademarks" xlink:to="usfr-pte_IntangibleAssetsIndefiniteLivedTrademarks_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_IntangibleAssetsIndefiniteLivedTrademarks_lbl" xml:lang="en">Trademarks</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_TotalCurrentAssets" xlink:label="usfr-pte_TotalCurrentAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_TotalCurrentAssets" xlink:to="usfr-pte_TotalCurrentAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_TotalCurrentAssets_lbl" xml:lang="en">Total current assets</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_PropertyPlantEquipmentNet" xlink:label="usfr-pte_PropertyPlantEquipmentNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_PropertyPlantEquipmentNet" xlink:to="usfr-pte_PropertyPlantEquipmentNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_PropertyPlantEquipmentNet_lbl" xml:lang="en">Property and Equipment, Net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IntangibleAssetsFiniteLivedNet" xlink:label="usfr-pte_IntangibleAssetsFiniteLivedNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_IntangibleAssetsFiniteLivedNet" xlink:to="usfr-pte_IntangibleAssetsFiniteLivedNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_IntangibleAssetsFiniteLivedNet_lbl" xml:lang="en">Intangible assets subject to amortization, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherAssetsNoncurrent" xlink:label="usfr-pte_OtherAssetsNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherAssetsNoncurrent" xlink:to="usfr-pte_OtherAssetsNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OtherAssetsNoncurrent_lbl" xml:lang="en">Other assets, at cost, net of accumulated amortization</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_Assets" xlink:label="usfr-pte_Assets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_Assets" xlink:to="usfr-pte_Assets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_Assets_lbl" xml:lang="en">Total assets</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AccountsPayable" xlink:label="usfr-pte_AccountsPayable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AccountsPayable" xlink:to="usfr-pte_AccountsPayable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_AccountsPayable_lbl" xml:lang="en">Accounts payable</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_InterestPayable" xlink:label="usfr-pte_InterestPayable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_InterestPayable" xlink:to="usfr-pte_InterestPayable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_InterestPayable_lbl" xml:lang="en">Accrued interest</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherAccruedExpenses" xlink:label="usfr-pte_OtherAccruedExpenses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherAccruedExpenses" xlink:to="usfr-pte_OtherAccruedExpenses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OtherAccruedExpenses_lbl" xml:lang="en">Other accrued liabilities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CurrentPortionLongTermDebt" xlink:label="usfr-pte_CurrentPortionLongTermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CurrentPortionLongTermDebt" xlink:to="usfr-pte_CurrentPortionLongTermDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_CurrentPortionLongTermDebt_lbl" xml:lang="en">Current portion of debt</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DerivativeLiabilitiesShortTerm" xlink:label="usfr-pte_DerivativeLiabilitiesShortTerm" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DerivativeLiabilitiesShortTerm" xlink:to="usfr-pte_DerivativeLiabilitiesShortTerm_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DerivativeLiabilitiesShortTerm_lbl" xml:lang="en">Financial instruments</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherCurrentLiabilities" xlink:label="usfr-pte_OtherCurrentLiabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherCurrentLiabilities" xlink:to="usfr-pte_OtherCurrentLiabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OtherCurrentLiabilities_lbl" xml:lang="en">Other current liabilities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_LiabilitiesDiscontinuedOperationsCurrent" xlink:label="usfr-pte_LiabilitiesDiscontinuedOperationsCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_LiabilitiesDiscontinuedOperationsCurrent" xlink:to="usfr-pte_LiabilitiesDiscontinuedOperationsCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_LiabilitiesDiscontinuedOperationsCurrent_lbl" xml:lang="en">Liabilities of discontinued operations</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CurrentLiabilities" xlink:label="usfr-pte_CurrentLiabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CurrentLiabilities" xlink:to="usfr-pte_CurrentLiabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_CurrentLiabilities_lbl" xml:lang="en">Total current liabilities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DerivativeLiabilitiesLongTerm" xlink:label="usfr-pte_DerivativeLiabilitiesLongTerm" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DerivativeLiabilitiesLongTerm" xlink:to="usfr-pte_DerivativeLiabilitiesLongTerm_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DerivativeLiabilitiesLongTerm_lbl" xml:lang="en">Long-term financial instruments</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DeferredTaxLiabilityNoncurrent" xlink:label="usfr-pte_DeferredTaxLiabilityNoncurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DeferredTaxLiabilityNoncurrent" xlink:to="usfr-pte_DeferredTaxLiabilityNoncurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DeferredTaxLiabilityNoncurrent_lbl" xml:lang="en">Deferred income tax liabilities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherNoncurrentLiabilities" xlink:label="usfr-pte_OtherNoncurrentLiabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherNoncurrentLiabilities" xlink:to="usfr-pte_OtherNoncurrentLiabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OtherNoncurrentLiabilities_lbl" xml:lang="en">Other liabilities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_Liabilities" xlink:label="usfr-pte_Liabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_Liabilities" xlink:to="usfr-pte_Liabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_Liabilities_lbl" xml:lang="en">Total liabilities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_MinorityInterest" xlink:label="usfr-pte_MinorityInterest" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_MinorityInterest" xlink:to="usfr-pte_MinorityInterest_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_MinorityInterest_lbl" xml:lang="en">Minority interests in equity of subsidiaries</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_RetainedEarnings" xlink:label="usfr-pte_RetainedEarnings" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_RetainedEarnings" xlink:to="usfr-pte_RetainedEarnings_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_RetainedEarnings_lbl" xml:lang="en">Accumulated deficit</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_StockholdersEquity" xlink:label="usfr-pte_StockholdersEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_StockholdersEquity" xlink:to="usfr-pte_StockholdersEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_StockholdersEquity_lbl" xml:lang="en">Total stockholders' equity</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_LiabilitiesStockholdersEquity" xlink:label="usfr-pte_LiabilitiesStockholdersEquity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_LiabilitiesStockholdersEquity" xlink:to="usfr-pte_LiabilitiesStockholdersEquity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_LiabilitiesStockholdersEquity_lbl" xml:lang="en">Total liabilities and stockholders' equity</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_MinorityInterestNetTaxEffect" xlink:label="usfr-pte_MinorityInterestNetTaxEffect" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_MinorityInterestNetTaxEffect" xlink:to="usfr-pte_MinorityInterestNetTaxEffect_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_MinorityInterestNetTaxEffect_lbl" xml:lang="en">Minority interests in earnings of subsidiaries</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DepreciationAmortization" xlink:label="usfr-pte_DepreciationAmortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DepreciationAmortization" xlink:to="usfr-pte_DepreciationAmortization_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_DepreciationAmortization_lbl" xml:lang="en">Depreciation and amortization</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OperatingProfit" xlink:label="usfr-pte_OperatingProfit" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OperatingProfit" xlink:to="usfr-pte_OperatingProfit_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OperatingProfit_lbl" xml:lang="en">Operating income (loss)</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_InterestExpense" xlink:label="usfr-pte_InterestExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_InterestExpense" xlink:to="usfr-pte_InterestExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_InterestExpense_lbl" xml:lang="en">Interest expense</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IncomeLossContinuingOperationsBeforeIncomeTaxes" xlink:label="usfr-pte_IncomeLossContinuingOperationsBeforeIncomeTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_IncomeLossContinuingOperationsBeforeIncomeTaxes" xlink:to="usfr-pte_IncomeLossContinuingOperationsBeforeIncomeTaxes_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_IncomeLossContinuingOperationsBeforeIncomeTaxes_lbl" xml:lang="en">Earnings (loss) from continuing operations before income taxes and minority interests</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IncomeLossContinuingOperations" xlink:label="usfr-pte_IncomeLossContinuingOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_IncomeLossContinuingOperations" xlink:to="usfr-pte_IncomeLossContinuingOperations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_IncomeLossContinuingOperations_lbl" xml:lang="en">Earnings (loss) from continuing operations</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" xlink:to="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic and diluted earnings from continuing operations per common share Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic and diluted earnings from continuing operations per common share Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" xlink:to="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic and diluted earnings from continuing operations per common share Liberty Interactive common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicDilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic and diluted earnings from continuing operations per common share Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock" xlink:to="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic and diluted net earnings (loss) per common share Liberty Series A and Series B common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic and diluted net earnings (loss) per common share Liberty Series A and Series B common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock" xlink:to="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic and diluted net earnings (loss) per common share Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic and diluted net earnings (loss) per common share Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock" xlink:to="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic and diluted net earnings (loss) per common share Liberty Interactive common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicDilutedNetEarningslossPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic and diluted net earnings (loss) per common share Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_PaymentsStockbasedCompensation" xlink:label="lcapa_PaymentsStockbasedCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_PaymentsStockbasedCompensation" xlink:to="lcapa_PaymentsStockbasedCompensation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_PaymentsStockbasedCompensation_lbl" xml:lang="en">Cash payments for the satisfaction of stock-based liability awards.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_PaymentsStockbasedCompensation_lbl" xml:lang="en">Cash payments for stock-based compensation</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_EmployeeStockOptionPlanRestrictedStockExpense" xlink:label="usfr-pte_EmployeeStockOptionPlanRestrictedStockExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_EmployeeStockOptionPlanRestrictedStockExpense" xlink:to="usfr-pte_EmployeeStockOptionPlanRestrictedStockExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_EmployeeStockOptionPlanRestrictedStockExpense_lbl" xml:lang="en">Stock-based compensation</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NoncashInterestExpense" xlink:label="lcapa_NoncashInterestExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NoncashInterestExpense" xlink:to="lcapa_NoncashInterestExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NoncashInterestExpense_lbl" xml:lang="en">Noncash interest expense</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NoncashInterestExpense_lbl" xml:lang="en">Noncash interest expense</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DeferredIncomeTaxes" xlink:label="usfr-pte_DeferredIncomeTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DeferredIncomeTaxes" xlink:to="usfr-pte_DeferredIncomeTaxes_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DeferredIncomeTaxes_lbl" xml:lang="en">Deferred income tax expense (benefit)</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NoncashExpenses" xlink:label="usfr-pte_NoncashExpenses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_NoncashExpenses" xlink:to="usfr-pte_NoncashExpenses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_NoncashExpenses_lbl" xml:lang="en">Other noncash charges, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ChangeCurrentAssets" xlink:label="usfr-pte_ChangeCurrentAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ChangeCurrentAssets" xlink:to="usfr-pte_ChangeCurrentAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_ChangeCurrentAssets_lbl" xml:lang="en">Current assets</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ChangeCurrentLiabilities" xlink:label="usfr-pte_ChangeCurrentLiabilities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ChangeCurrentLiabilities" xlink:to="usfr-pte_ChangeCurrentLiabilities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_ChangeCurrentLiabilities_lbl" xml:lang="en">Payables and other current liabilities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NetCashFlowsProvidedUsedOperatingActivities" xlink:label="usfr-pte_NetCashFlowsProvidedUsedOperatingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_NetCashFlowsProvidedUsedOperatingActivities" xlink:to="usfr-pte_NetCashFlowsProvidedUsedOperatingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_NetCashFlowsProvidedUsedOperatingActivities_lbl" xml:lang="en">Net cash provided by operating activities</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CashProceedsFromDispositions" xlink:label="lcapa_CashProceedsFromDispositions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CashProceedsFromDispositions" xlink:to="lcapa_CashProceedsFromDispositions_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashProceedsFromDispositions_lbl" xml:lang="en">Cash proceeds from the sales of businesses, property and equipment and investments.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashProceedsFromDispositions_lbl" xml:lang="en">Cash proceeds from dispositions</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NetProceedsFromSettlementDerivatives" xlink:label="lcapa_NetProceedsFromSettlementDerivatives" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NetProceedsFromSettlementDerivatives" xlink:to="lcapa_NetProceedsFromSettlementDerivatives_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NetProceedsFromSettlementDerivatives_lbl" xml:lang="en">Net proceeds from settlement of derivatives</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NetProceedsFromSettlementDerivatives_lbl" xml:lang="en">Net proceeds from settlement of derivatives</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AcquisitionBusinessesNetCashAcquired" xlink:label="usfr-pte_AcquisitionBusinessesNetCashAcquired" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AcquisitionBusinessesNetCashAcquired" xlink:to="usfr-pte_AcquisitionBusinessesNetCashAcquired_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_AcquisitionBusinessesNetCashAcquired_lbl" xml:lang="en">Cash paid for acquisitions, net of cash acquired</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CapitalAdditionsNet" xlink:label="usfr-pte_CapitalAdditionsNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CapitalAdditionsNet" xlink:to="usfr-pte_CapitalAdditionsNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_CapitalAdditionsNet_lbl" xml:lang="en">Capital expenditures</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_PurchaseInvestments" xlink:label="usfr-pte_PurchaseInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_PurchaseInvestments" xlink:to="usfr-pte_PurchaseInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_PurchaseInvestments_lbl" xml:lang="en">Investments in and loans to cost and equity investees</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ChangeShortTermInvestments" xlink:label="usfr-pte_ChangeShortTermInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ChangeShortTermInvestments" xlink:to="usfr-pte_ChangeShortTermInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_ChangeShortTermInvestments_lbl" xml:lang="en">Net sales (purchases) of short term invesments</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RepurchasesSubsidiaryCommonStock" xlink:label="lcapa_RepurchasesSubsidiaryCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_RepurchasesSubsidiaryCommonStock" xlink:to="lcapa_RepurchasesSubsidiaryCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_RepurchasesSubsidiaryCommonStock_lbl" xml:lang="en">Repurchases of subsidiary common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_RepurchasesSubsidiaryCommonStock_lbl" xml:lang="en">Repurchases of subsidiary common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_OtherInvestingActivitiesNet" xlink:label="lcapa_OtherInvestingActivitiesNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_OtherInvestingActivitiesNet" xlink:to="lcapa_OtherInvestingActivitiesNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_OtherInvestingActivitiesNet_lbl" xml:lang="en">Net cash flows from investing activities not separately identified.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_OtherInvestingActivitiesNet_lbl" xml:lang="en">Other investing activities, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_RepurchaseCommonStock" xlink:label="usfr-pte_RepurchaseCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_RepurchaseCommonStock" xlink:to="usfr-pte_RepurchaseCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_RepurchaseCommonStock_lbl" xml:lang="en">Repurchases of Liberty common stock</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ProceedsIssuanceOtherLongTermDebt" xlink:label="usfr-pte_ProceedsIssuanceOtherLongTermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ProceedsIssuanceOtherLongTermDebt" xlink:to="usfr-pte_ProceedsIssuanceOtherLongTermDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_ProceedsIssuanceOtherLongTermDebt_lbl" xml:lang="en">Borrowings of debt</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_RepaymentsOtherLongTermDebt" xlink:label="usfr-pte_RepaymentsOtherLongTermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_RepaymentsOtherLongTermDebt" xlink:to="usfr-pte_RepaymentsOtherLongTermDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_RepaymentsOtherLongTermDebt_lbl" xml:lang="en">Repayments of debt</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherNet" xlink:label="usfr-pte_OtherNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherNet" xlink:to="usfr-pte_OtherNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OtherNet_lbl" xml:lang="en">Other financing activities, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NetCashFlowsProvidedUsedFinancingActivities" xlink:label="usfr-pte_NetCashFlowsProvidedUsedFinancingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_NetCashFlowsProvidedUsedFinancingActivities" xlink:to="usfr-pte_NetCashFlowsProvidedUsedFinancingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_NetCashFlowsProvidedUsedFinancingActivities_lbl" xml:lang="en">Net cash provided (used) by financing activities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_EffectExchangeRateCashCashEquivalents" xlink:label="usfr-pte_EffectExchangeRateCashCashEquivalents" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_EffectExchangeRateCashCashEquivalents" xlink:to="usfr-pte_EffectExchangeRateCashCashEquivalents_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_EffectExchangeRateCashCashEquivalents_lbl" xml:lang="en">Effect of foreign currency exchange rates on cash</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NetIncreaseDecreaseCashCashEquivalents" xlink:label="usfr-pte_NetIncreaseDecreaseCashCashEquivalents" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_NetIncreaseDecreaseCashCashEquivalents" xlink:to="usfr-pte_NetIncreaseDecreaseCashCashEquivalents_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_NetIncreaseDecreaseCashCashEquivalents_lbl" xml:lang="en">Net increase (decrease) in cash and cash equivalents</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_TotalIntangibleAssetsNotSubjectToAmortization" xlink:label="lcapa_TotalIntangibleAssetsNotSubjectToAmortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_TotalIntangibleAssetsNotSubjectToAmortization" xlink:to="lcapa_TotalIntangibleAssetsNotSubjectToAmortization_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_TotalIntangibleAssetsNotSubjectToAmortization_lbl" xml:lang="en">Total intangible assets not subject to amortization</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_TotalIntangibleAssetsNotSubjectToAmortization_lbl" xml:lang="en">Total intangible assets not subject to amortization</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DebtCapitalLeaseObligationsLongTerm" xlink:label="usfr-pte_DebtCapitalLeaseObligationsLongTerm" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DebtCapitalLeaseObligationsLongTerm" xlink:to="usfr-pte_DebtCapitalLeaseObligationsLongTerm_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_DebtCapitalLeaseObligationsLongTerm_lbl" xml:lang="en">Long-term debt (including $4,171 million measured at fair value at June 30, 2007)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_MinorityInterestsInEarningsSubsidiaries" xlink:label="lcapa_MinorityInterestsInEarningsSubsidiaries" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_MinorityInterestsInEarningsSubsidiaries" xlink:to="lcapa_MinorityInterestsInEarningsSubsidiaries_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_MinorityInterestsInEarningsSubsidiaries_lbl" xml:lang="en">Minority interests in earnings of subsidiaries</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_MinorityInterestsInEarningsSubsidiaries_lbl" xml:lang="en">Minority interests in earnings of subsidiaries</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_MinorityInterestsInEarningsSubsidiariesCF" xlink:label="lcapa_MinorityInterestsInEarningsSubsidiariesCF" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_MinorityInterestsInEarningsSubsidiariesCF" xlink:to="lcapa_MinorityInterestsInEarningsSubsidiariesCF_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_MinorityInterestsInEarningsSubsidiariesCF_lbl" xml:lang="en">Minority interests in earnings of subsidiaries</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_MinorityInterestsInEarningsSubsidiariesCF_lbl" xml:lang="en">Minority interests in earnings (losses) of subsidiaries</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NetCashProvidedToDiscontinuedOperations" xlink:label="lcapa_NetCashProvidedToDiscontinuedOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NetCashProvidedToDiscontinuedOperations" xlink:to="lcapa_NetCashProvidedToDiscontinuedOperations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NetCashProvidedToDiscontinuedOperations_lbl" xml:lang="en">Net cash provided to discontinued operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NetCashProvidedToDiscontinuedOperations_lbl" xml:lang="en">Net cash provided (used) by discontinued operations</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CashProvidedByOperatingActivitiesdiscontinuedOperations" xlink:label="lcapa_CashProvidedByOperatingActivitiesdiscontinuedOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CashProvidedByOperatingActivitiesdiscontinuedOperations" xlink:to="lcapa_CashProvidedByOperatingActivitiesdiscontinuedOperations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashProvidedByOperatingActivitiesdiscontinuedOperations_lbl" xml:lang="en">Cash provided by operating activities-discontinued operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashProvidedByOperatingActivitiesdiscontinuedOperations_lbl" xml:lang="en">Cash provided (used) by operating activities-discontinued operations</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NetIncome" xlink:label="usfr-pte_NetIncome" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_NetIncome" xlink:to="usfr-pte_NetIncome_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_NetIncome_lbl" xml:lang="en">Net earnings (loss)</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IncomeLossDiscontinuedOperationsNetTaxEffect" xlink:label="usfr-pte_IncomeLossDiscontinuedOperationsNetTaxEffect" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_IncomeLossDiscontinuedOperationsNetTaxEffect" xlink:to="usfr-pte_IncomeLossDiscontinuedOperationsNetTaxEffect_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_IncomeLossDiscontinuedOperationsNetTaxEffect_lbl" xml:lang="en">Loss (earnings) form discontinued operations</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CumulativeEffectChangeAccountingPrincipleNetTaxEffect" xlink:label="usfr-pte_CumulativeEffectChangeAccountingPrincipleNetTaxEffect" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CumulativeEffectChangeAccountingPrincipleNetTaxEffect" xlink:to="usfr-pte_CumulativeEffectChangeAccountingPrincipleNetTaxEffect_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_CumulativeEffectChangeAccountingPrincipleNetTaxEffect_lbl" xml:lang="en">Cumulative Effect of Accounting Change</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ShareEarningsAffililatesNet" xlink:label="lcapa_ShareEarningsAffililatesNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_ShareEarningsAffililatesNet" xlink:to="lcapa_ShareEarningsAffililatesNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ShareEarningsAffililatesNet_lbl" xml:lang="en">Share of earnings of affililates, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ShareEarningsAffililatesNet_lbl" xml:lang="en">Share of earnings (losses) of affililates, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CashUsedByInvestingActivitiesdiscontinuedOperations" xlink:label="lcapa_CashUsedByInvestingActivitiesdiscontinuedOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CashUsedByInvestingActivitiesdiscontinuedOperations" xlink:to="lcapa_CashUsedByInvestingActivitiesdiscontinuedOperations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashUsedByInvestingActivitiesdiscontinuedOperations_lbl" xml:lang="en">Cash used by investing activities-discontinued operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashUsedByInvestingActivitiesdiscontinuedOperations_lbl" xml:lang="en">Cash provided (used) by investing activities-discontinued operations</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CashUsedByFinancingActivitiesdiscontinuedOperations" xlink:label="lcapa_CashUsedByFinancingActivitiesdiscontinuedOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CashUsedByFinancingActivitiesdiscontinuedOperations" xlink:to="lcapa_CashUsedByFinancingActivitiesdiscontinuedOperations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashUsedByFinancingActivitiesdiscontinuedOperations_lbl" xml:lang="en">Cash used by financing activities-discontinued operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashUsedByFinancingActivitiesdiscontinuedOperations_lbl" xml:lang="en">Cash provided (used) by financing activities-discontinued operations</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ChangeInAvailableCashHeldByDiscontinuedOperations" xlink:label="lcapa_ChangeInAvailableCashHeldByDiscontinuedOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_ChangeInAvailableCashHeldByDiscontinuedOperations" xlink:to="lcapa_ChangeInAvailableCashHeldByDiscontinuedOperations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ChangeInAvailableCashHeldByDiscontinuedOperations_lbl" xml:lang="en">Change in available cash held by discontinued operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ChangeInAvailableCashHeldByDiscontinuedOperations_lbl" xml:lang="en">Change in available cash held by discontinued operations</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CommonStockLibertyCapitalSeriesAbeginningBalance" xlink:label="lcapa_CommonStockLibertyCapitalSeriesAbeginningBalance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CommonStockLibertyCapitalSeriesAbeginningBalance" xlink:to="lcapa_CommonStockLibertyCapitalSeriesAbeginningBalance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CommonStockLibertyCapitalSeriesAbeginningBalance_lbl" xml:lang="en">Common stock Liberty Capital Series A-Beginning balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CommonStockLibertyCapitalSeriesAbeginningBalance_lbl" xml:lang="en">Common stock Liberty Capital Series A-Beginning balance</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CommonStockPurchasedRetiredAdditionalPaidCapital" xlink:label="usfr-pte_CommonStockPurchasedRetiredAdditionalPaidCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CommonStockPurchasedRetiredAdditionalPaidCapital" xlink:to="usfr-pte_CommonStockPurchasedRetiredAdditionalPaidCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_CommonStockPurchasedRetiredAdditionalPaidCapital_lbl" xml:lang="en">Series A Liberty Interactive stock repurchases</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_StockCompensation" xlink:label="lcapa_StockCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_StockCompensation" xlink:to="lcapa_StockCompensation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_StockCompensation_lbl" xml:lang="en">Stock compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_StockCompensation_lbl" xml:lang="en">Stock compensation</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherChangesAdditionalPaidCapital" xlink:label="usfr-pte_OtherChangesAdditionalPaidCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherChangesAdditionalPaidCapital" xlink:to="usfr-pte_OtherChangesAdditionalPaidCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_OtherChangesAdditionalPaidCapital_lbl" xml:lang="en">Other</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_OtherComprehensiveEarnings" xlink:label="lcapa_OtherComprehensiveEarnings" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_OtherComprehensiveEarnings" xlink:to="lcapa_OtherComprehensiveEarnings_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_OtherComprehensiveEarnings_lbl" xml:lang="en">Other comprehensive earnings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_OtherComprehensiveEarnings_lbl" xml:lang="en">Other comprehensive earnings (loss)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="usfr-pte_RetainedEarnings_lbl" xml:lang="en">Accumulated deficit - Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="usfr-pte_RetainedEarnings_lbl" xml:lang="en">Accumulated deficit - Ending Balance</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_OtherComprehensiveEarningsTS" xlink:label="lcapa_OtherComprehensiveEarningsTS" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_OtherComprehensiveEarningsTS" xlink:to="lcapa_OtherComprehensiveEarningsTS_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_OtherComprehensiveEarningsTS_lbl" xml:lang="en">Other comprehensive earnings</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_OtherComprehensiveEarningsTS_lbl" xml:lang="en">Other comprehensive earnings</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CommonStockPurchasedRetired" xlink:label="usfr-pte_CommonStockPurchasedRetired" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CommonStockPurchasedRetired" xlink:to="usfr-pte_CommonStockPurchasedRetired_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_CommonStockPurchasedRetired_lbl" xml:lang="en">Series A Liberty Interactive stock repurchases</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ComprehensiveEarningslibertyCapitalCommonStock_lbl" xml:lang="en">Comprehensive earnings-Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ComprehensiveEarningslibertyCapitalCommonStock_lbl" xml:lang="en">Comprehensive earnings-Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ComprehensiveEarningslibertyInteractiveCommonStock" xlink:label="lcapa_ComprehensiveEarningslibertyInteractiveCommonStock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ComprehensiveEarningslibertyInteractiveCommonStock_lbl" xml:lang="en">Comprehensive earnings-Liberty Interactive common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ComprehensiveEarningslibertyInteractiveCommonStock_lbl" xml:lang="en">Comprehensive earnings-Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet" xlink:label="lcapa_RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet_lbl" xml:lang="en">Recognition of previously unrealized gains on available-for-sale securities, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_RecognitionPreviouslyUnrealizedGainsOnAvailableforsaleSecuritiesNet_lbl" xml:lang="en">Recognition of previously unrealized losses (gains) on available-for-sale securities, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_EarningslossFromDiscontinuedOperationsNetTaxes" xlink:label="lcapa_EarningslossFromDiscontinuedOperationsNetTaxes" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_EarningslossFromDiscontinuedOperationsNetTaxes_lbl" xml:lang="en">Earnings (loss) from discontinued operations, net of taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_EarningslossFromDiscontinuedOperationsNetTaxes_lbl" xml:lang="en">Earnings from discontinued operations, net of taxes</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CumulativeEffectAccountingChangeNetTaxes" xlink:label="lcapa_CumulativeEffectAccountingChangeNetTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CumulativeEffectAccountingChangeNetTaxes" xlink:to="lcapa_CumulativeEffectAccountingChangeNetTaxes_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CumulativeEffectAccountingChangeNetTaxes_lbl" xml:lang="en">Cumulative effect of accounting change, net of taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CumulativeEffectAccountingChangeNetTaxes_lbl" xml:lang="en">Cumulative effect of accounting change, net of taxes</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ChangeCumulativeTranslationAdjustmentNetTaxEffect" xlink:label="usfr-pte_ChangeCumulativeTranslationAdjustmentNetTaxEffect" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ChangeCumulativeTranslationAdjustmentNetTaxEffect" xlink:to="usfr-pte_ChangeCumulativeTranslationAdjustmentNetTaxEffect_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_ChangeCumulativeTranslationAdjustmentNetTaxEffect_lbl" xml:lang="en">Foreign currency translation adjustments, net of taxes</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ChangeUnrealizedGainLossMarketableSecuritiesNetTaxEffect" xlink:label="usfr-pte_ChangeUnrealizedGainLossMarketableSecuritiesNetTaxEffect" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ChangeUnrealizedGainLossMarketableSecuritiesNetTaxEffect" xlink:to="usfr-pte_ChangeUnrealizedGainLossMarketableSecuritiesNetTaxEffect_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_ChangeUnrealizedGainLossMarketableSecuritiesNetTaxEffect_lbl" xml:lang="en">Unrealized holding gains (losses) arising during the period</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_InventoriesNet" xlink:label="usfr-pte_InventoriesNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_InventoriesNet" xlink:to="usfr-pte_InventoriesNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_InventoriesNet_lbl" xml:lang="en">Inventory, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_GainLossDispositionAssets" xlink:label="usfr-pte_GainLossDispositionAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_GainLossDispositionAssets" xlink:to="usfr-pte_GainLossDispositionAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_GainLossDispositionAssets_lbl" xml:lang="en">Gains (losses) on dispositions of assets, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_OtherNonOperatingIncomeExpense" xlink:label="usfr-pte_OtherNonOperatingIncomeExpense" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_OtherNonOperatingIncomeExpense" xlink:to="usfr-pte_OtherNonOperatingIncomeExpense_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_OtherNonOperatingIncomeExpense_lbl" xml:lang="en">Other, net</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ProvisionIncomeTaxes" xlink:label="usfr-pte_ProvisionIncomeTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ProvisionIncomeTaxes" xlink:to="usfr-pte_ProvisionIncomeTaxes_lbl" />
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    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_TotalDepreciationAmortization" xlink:label="usfr-pte_TotalDepreciationAmortization" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_TotalDepreciationAmortization_lbl" xml:lang="en">Depreciation and amortization</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_NetCashFlowsProvidedUsedInvestingActivities" xlink:label="usfr-pte_NetCashFlowsProvidedUsedInvestingActivities" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_NetCashFlowsProvidedUsedInvestingActivities" xlink:to="usfr-pte_NetCashFlowsProvidedUsedInvestingActivities_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_NetCashFlowsProvidedUsedInvestingActivities_lbl" xml:lang="en">Net cash provided (used) by investing activities</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CashCashEquivalents" xlink:label="usfr-pte_CashCashEquivalents" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CashCashEquivalents" xlink:to="usfr-pte_CashCashEquivalents_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_CashCashEquivalents_lbl" xml:lang="en">Cash and Cash Equivalents</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AccumulatedComprehensiveIncome" xlink:label="usfr-pte_AccumulatedComprehensiveIncome" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AccumulatedComprehensiveIncome" xlink:to="usfr-pte_AccumulatedComprehensiveIncome_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="usfr-pte_AccumulatedComprehensiveIncome_lbl" xml:lang="en">Accumulated other comprehensive earnings - Beginning Balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="usfr-pte_AccumulatedComprehensiveIncome_lbl" xml:lang="en">Accumulated other comprehensive earnings - Ending Balance</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1320Million1482MillionPledgedAsCollateralShareBorrowingArrangements" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1320Million1482MillionPledgedAsCollateralShareBorrowingArrangements" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1320Million1482MillionPledgedAsCollateralShareBorrowingArrangements_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments, including $1,361 million and $1,482 million pledged as collateral for share borrowing arrangements</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1320Million1482MillionPledgedAsCollateralShareBorrowingArrangements_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments, including $1,361 million and $1,482 million pledged as collateral for share borrowing arrangements</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashCashEquivalents_lbl" xml:lang="en">Cash and investments which are readily convertible into cash and have maturities of three months or less at the time of acquisition.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashCashEquivalents_lbl" xml:lang="en">Cash and cash equivalents</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_IntergroupTaxPayments" xlink:label="lcapa_IntergroupTaxPayments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_IntergroupTaxPayments" xlink:to="lcapa_IntergroupTaxPayments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_IntergroupTaxPayments_lbl" xml:lang="en">Intergroup tax payments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_IntergroupTaxPayments_lbl" xml:lang="en">Intergroup tax payments</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_OtherIntergroupCashTransfersNet" xlink:label="lcapa_OtherIntergroupCashTransfersNet" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_OtherIntergroupCashTransfersNet_lbl" xml:lang="en">Other intergroup cash transfers, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_OtherIntergroupCashTransfersNet_lbl" xml:lang="en">Other intergroup cash transfers, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ShareEarningsAffiliatesNet" xlink:label="lcapa_ShareEarningsAffiliatesNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_ShareEarningsAffiliatesNet" xlink:to="lcapa_ShareEarningsAffiliatesNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ShareEarningsAffiliatesNet_lbl" xml:lang="en">Share of earnings of affiliates, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ShareEarningsAffiliatesNet_lbl" xml:lang="en">Share of earnings (losses) of affiliates, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet" xlink:label="lcapa_RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet_lbl" xml:lang="en">Realized and unrealized losses (gains) on financial instruments, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_RealizedUnrealizedLossesgainsOnFinancialInstrumentsNet_lbl" xml:lang="en">Realized and unrealized losses (gains) on financial instruments, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_GainsOnDispositionsAssetsNet" xlink:label="lcapa_GainsOnDispositionsAssetsNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_GainsOnDispositionsAssetsNet" xlink:to="lcapa_GainsOnDispositionsAssetsNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_GainsOnDispositionsAssetsNet_lbl" xml:lang="en">Gains on dispositions of assets, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_GainsOnDispositionsAssetsNet_lbl" xml:lang="en">Losses (gains) on disposition of assets, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_LossearningsFromDiscontinuedOperations" xlink:label="lcapa_LossearningsFromDiscontinuedOperations" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_LossearningsFromDiscontinuedOperations_lbl" xml:lang="en">Loss (earnings) from discontinued operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_LossearningsFromDiscontinuedOperations_lbl" xml:lang="en">Earnings (losses) from discontinued operations</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CumulativeEffectAccountingChange" xlink:label="lcapa_CumulativeEffectAccountingChange" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CumulativeEffectAccountingChange" xlink:to="lcapa_CumulativeEffectAccountingChange_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CumulativeEffectAccountingChange_lbl" xml:lang="en">Cumulative effect of accounting change</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CumulativeEffectAccountingChange_lbl" xml:lang="en">Cumulative effect of accounting change</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NetCashProvidedToDiscontinuedOperationstotal" xlink:label="lcapa_NetCashProvidedToDiscontinuedOperationstotal" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NetCashProvidedToDiscontinuedOperationstotal_lbl" xml:lang="en">Net cash provided to discontinued operations-total</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NetCashProvidedToDiscontinuedOperationstotal_lbl" xml:lang="en">Net cash provided by (to) discontinued operations-total</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ProgramRights" xlink:label="lcapa_ProgramRights" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_ProgramRights" xlink:to="lcapa_ProgramRights_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ProgramRights_lbl" xml:lang="en">Prepaid film rights</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ProgramRights_lbl" xml:lang="en">Program rights</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CashCashEquivalentsAtBeginningPeriod" xlink:label="lcapa_CashCashEquivalentsAtBeginningPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CashCashEquivalentsAtBeginningPeriod" xlink:to="lcapa_CashCashEquivalentsAtBeginningPeriod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashCashEquivalentsAtBeginningPeriod_lbl" xml:lang="en">Cash and investments which are readily convertible into cash and have maturities of three months or less at the time of acquisition.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashCashEquivalentsAtBeginningPeriod_lbl" xml:lang="en">Cash and cash equivalents at beginning of period</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CashCashEquivalentsAtEndPeriod" xlink:label="lcapa_CashCashEquivalentsAtEndPeriod" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CashCashEquivalentsAtEndPeriod" xlink:to="lcapa_CashCashEquivalentsAtEndPeriod_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashCashEquivalentsAtEndPeriod_lbl" xml:lang="en">Cash and investments which are readily convertible into cash and have maturities of three months or less at the time of acquisition.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashCashEquivalentsAtEndPeriod_lbl" xml:lang="en">Cash and cash equivalents at end of period</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_InvestmentInSpecialPurposeEntity" xlink:to="lcapa_InvestmentInSpecialPurposeEntity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_InvestmentInSpecialPurposeEntity_lbl" xml:lang="en">Investment in special purpose entity.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_InvestmentInSpecialPurposeEntity_lbl" xml:lang="en">Investment in special purpose entity</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:to="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic earnings from continuing operations per common share Liberty Series A and Series B common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic earnings (loss) from continuing operations per common share Liberty Series A and Series B common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" xlink:to="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic earnings from continuing operations per common share Series A and Series B Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic earnings from continuing operations per common share Series A and Series B Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" xlink:to="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic earnings from continuing operations per common share Series A and Series B Liberty Interactive common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic earnings from continuing operations per common share Series A and Series B Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:to="lcapa_BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic net earnings per common share Liberty Series A and Series B common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Basic net earnings (loss) per common share Liberty Series A and Series B common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicNetEarningsPerCommonShareLibertyCapitalCommonStock" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicNetEarningsPerCommonShareLibertyCapitalCommonStock" xlink:to="lcapa_BasicNetEarningsPerCommonShareLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic net earnings per common share Series A and Series B Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Basic net earnings per common share Series A and Series B Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock" xlink:to="lcapa_BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic net earnings per common share Series A and Series B Liberty Interactive common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicNetEarningsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Basic net earnings per common share Series A and Series B Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:to="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Diluted earnings from continuing operations per common share Liberty Series A and Series B common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Diluted earnings (loss) from continuing operations per common share Liberty Series A and Series B common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock" xlink:to="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted earnings from continuing operations per common share Series A and Series B Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted earnings from continuing operations per common share Series A and Series B Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock" xlink:to="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Diluted earnings from continuing operations per common share Series A and Series B Liberty Interactive common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedEarningsFromContinuingOperationsPerCommonShareLibertyInteractiveCommonStock_lbl" xml:lang="en">Diluted earnings from continuing operations per common share Series A and Series B Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock" xlink:to="lcapa_DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Diluted net earnings per common share Liberty Series A and Series B common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLibertySeriesSeriesBCommonStock_lbl" xml:lang="en">Diluted net earnings (loss) per common share Liberty Series A and Series B common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock" xlink:to="lcapa_DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted net earnings per common share Series A and Series B Liberty Capital common stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted net earnings per common share Series A and Series B Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock" xlink:to="lcapa_DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock_lbl" xml:lang="en">Diluted net earnings per common share Series A and Series B Liberty Interactive common stock
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedNetEarningsPerCommonShareLiberyInteractiveCommonStock_lbl" xml:lang="en">Diluted net earnings per common share Series A and Series B Liberty Interactive common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NetIncreaseInRestrictedCash" xlink:label="lcapa_NetIncreaseInRestrictedCash" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NetIncreaseInRestrictedCash" xlink:to="lcapa_NetIncreaseInRestrictedCash_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NetIncreaseInRestrictedCash_lbl" xml:lang="en">Net increase (decrease) in restricted cash</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NetIncreaseInRestrictedCash_lbl" xml:lang="en">Net increase (decrease) in restricted cash</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ContributionFromMinorityOwner" xlink:label="lcapa_ContributionFromMinorityOwner" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_ContributionFromMinorityOwner" xlink:to="lcapa_ContributionFromMinorityOwner_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ContributionFromMinorityOwner_lbl" xml:lang="en">Contribution from minority owner</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ContributionFromMinorityOwner_lbl" xml:lang="en">Contribution from minority owner</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments" xlink:to="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestments_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments, including $1,361 million and $1,482 million pledged as collateral for share borrowing arrangements</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_SeriesLibertyCapitalStockRepurchases" xlink:label="lcapa_SeriesLibertyCapitalStockRepurchases" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_SeriesLibertyCapitalStockRepurchases" xlink:to="lcapa_SeriesLibertyCapitalStockRepurchases_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_SeriesLibertyCapitalStockRepurchases_lbl" xml:lang="en">Series A Liberty Capital stock repurchases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_SeriesLibertyCapitalStockRepurchases_lbl" xml:lang="en">Series A Liberty Capital stock repurchases</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital" xlink:label="lcapa_SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital" xlink:to="lcapa_SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital_lbl" xml:lang="en">Series A Liberty Capital stock repurchases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_SeriesLibertyCapitalStockRepurchasesAdditionalPaidInCapital_lbl" xml:lang="en">Series A Liberty Capital stock repurchases</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_OtherComprehensiveEarningsFromDiscontinuedOperations" xlink:label="lcapa_OtherComprehensiveEarningsFromDiscontinuedOperations" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_OtherComprehensiveEarningsFromDiscontinuedOperations" xlink:to="lcapa_OtherComprehensiveEarningsFromDiscontinuedOperations_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_OtherComprehensiveEarningsFromDiscontinuedOperations_lbl" xml:lang="en">Other comprehensive earnings from discontinued operations</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_OtherComprehensiveEarningsFromDiscontinuedOperations_lbl" xml:lang="en">Other comprehensive earnings (loss) from discontinued operations</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_LongtermDebt" xlink:label="lcapa_LongtermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_LongtermDebt" xlink:to="lcapa_LongtermDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_LongtermDebt_lbl" xml:lang="en">Long-term debt (including $4,171 million measured at fair value at June 30, 2007)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_LongtermDebt_lbl" xml:lang="en">Long-term debt (including $4,171 million measured at fair value at June 30, 2007)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_IntergroupPayablereceivable" xlink:label="lcapa_IntergroupPayablereceivable" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_IntergroupPayablereceivable" xlink:to="lcapa_IntergroupPayablereceivable_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_IntergroupPayablereceivable_lbl" xml:lang="en">Intergroup payable (receivable)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_IntergroupPayablereceivable_lbl" xml:lang="en">Intergroup payable (receivable)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_IntergroupCashTransfersNet" xlink:label="lcapa_IntergroupCashTransfersNet" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_IntergroupCashTransfersNet" xlink:to="lcapa_IntergroupCashTransfersNet_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_IntergroupCashTransfersNet_lbl" xml:lang="en">Intergroup cash transfers, net</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_IntergroupCashTransfersNet_lbl" xml:lang="en">Intergroup cash transfers, net</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements" xlink:to="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments, including shares pledged as collateral for share borrowing arrangements</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncludingSharesPledgedAsCollateralShareBorrowingArrangements_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments, including shares pledged as collateral for share borrowing arrangements</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007" xlink:label="lcapa_LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007" xlink:to="lcapa_LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007_lbl" xml:lang="en">Long-term debt (including $3,901 million measured at fair value at September 30, 2007)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_LongtermDebtincluding3901MillionMeasuredAtFairValueAtSeptember302007_lbl" xml:lang="en">Long-term debt (including $3,901 million measured at fair value at September 30, 2007)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NontemporaryDeclinesInFairValueInvestments" xlink:label="lcapa_NontemporaryDeclinesInFairValueInvestments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NontemporaryDeclinesInFairValueInvestments" xlink:to="lcapa_NontemporaryDeclinesInFairValueInvestments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NontemporaryDeclinesInFairValueInvestments_lbl" xml:lang="en">Other-than-temporary declines in fair value of investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NontemporaryDeclinesInFairValueInvestments_lbl" xml:lang="en">Other than temporary declines in fair value of investments</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_NontemporaryDeclinesInFairValueInvestmentscf" xlink:label="lcapa_NontemporaryDeclinesInFairValueInvestmentscf" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_NontemporaryDeclinesInFairValueInvestmentscf" xlink:to="lcapa_NontemporaryDeclinesInFairValueInvestmentscf_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_NontemporaryDeclinesInFairValueInvestmentscf_lbl" xml:lang="en">Other-than-temporary declines in fair value of investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_NontemporaryDeclinesInFairValueInvestmentscf_lbl" xml:lang="en">Other than temporary declines in fair value of investments</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AssetImpairmentCharge" xlink:label="usfr-pte_AssetImpairmentCharge" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AssetImpairmentCharge" xlink:to="usfr-pte_AssetImpairmentCharge_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_AssetImpairmentCharge_lbl" xml:lang="en">Impairment of long-lived assets</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ImpairmentAssetsHeldSale" xlink:label="usfr-pte_ImpairmentAssetsHeldSale" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ImpairmentAssetsHeldSale" xlink:to="usfr-pte_ImpairmentAssetsHeldSale_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_ImpairmentAssetsHeldSale_lbl" xml:lang="en">Impairment of long-lived assets</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ImpairmentLonglivedAssets" xlink:label="lcapa_ImpairmentLonglivedAssets" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_ImpairmentLonglivedAssets" xlink:to="lcapa_ImpairmentLonglivedAssets_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ImpairmentLonglivedAssets_lbl" xml:lang="en">Impairment of long-lived assets</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ImpairmentLonglivedAssets_lbl" xml:lang="en">Impairment of long-lived assets</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CashReceivedInExchangeTransactions" xlink:label="lcapa_CashReceivedInExchangeTransactions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CashReceivedInExchangeTransactions" xlink:to="lcapa_CashReceivedInExchangeTransactions_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CashReceivedInExchangeTransactions_lbl" xml:lang="en">Cash received in exchange transactions</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CashReceivedInExchangeTransactions_lbl" xml:lang="en">Cash received in exchange transactions</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_InvestmentInSpecialPurposeEntitycf" xlink:label="lcapa_InvestmentInSpecialPurposeEntitycf" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_InvestmentInSpecialPurposeEntitycf" xlink:to="lcapa_InvestmentInSpecialPurposeEntitycf_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_InvestmentInSpecialPurposeEntitycf_lbl" xml:lang="en">Investment in special purpose entity</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_InvestmentInSpecialPurposeEntitycf_lbl" xml:lang="en">Investment in special purpose entity</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_AccruedStockCompensation" xlink:label="lcapa_AccruedStockCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_AccruedStockCompensation" xlink:to="lcapa_AccruedStockCompensation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_AccruedStockCompensation_lbl" xml:lang="en">Accrued Stock Compensation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AccruedStockCompensation_lbl" xml:lang="en">Accrued stock compensation</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_Depreciation" xlink:label="usfr-pte_Depreciation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_Depreciation" xlink:to="usfr-pte_Depreciation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_Depreciation_lbl" xml:lang="en">Depreciation</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_Amortization" xlink:label="usfr-pte_Amortization" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_Amortization" xlink:to="usfr-pte_Amortization_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_Amortization_lbl" xml:lang="en">Amortization</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_PremiumProceedsFormOriginationDerivatives" xlink:label="lcapa_PremiumProceedsFormOriginationDerivatives" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_PremiumProceedsFormOriginationDerivatives" xlink:to="lcapa_PremiumProceedsFormOriginationDerivatives_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_PremiumProceedsFormOriginationDerivatives_lbl" xml:lang="en">Premium proceeds form origination of derivatives</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_PremiumProceedsFormOriginationDerivatives_lbl" xml:lang="en">Premium proceeds (payments) from origination of derivatives</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses" xlink:label="lcapa_RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses" xlink:to="lcapa_RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses_lbl" xml:lang="en">Recognition of previously unrealized foreign currency translation losses
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_RecognitionPreviouslyUnrealizedForeignCurrencyTranslationLosses_lbl" xml:lang="en">Recognition of previously unrealized foreign currency translation losses</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment" xlink:label="lcapa_ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment" xlink:to="lcapa_ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment_lbl" xml:lang="en">Reclass unrealized gain on available-for-sale security to equity method investment
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_ReclassUnrealizedGainOnAvailableforsaleSecurityToEquityMethodInvestment_lbl" xml:lang="en">Reclass unrealized gain on available-for-sale security to equity method investment</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements" xlink:to="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_InvestmentsInAvailableforsaleSecuritiesOtherCostInvestmentsIncluding1183Million1482MillionPledgedAsCollateralShareBorrowingArrangements_lbl" xml:lang="en">Investments in available-for-sale securities and other cost investments, including $1,183 million and $1,482 million pledged as collateral for share borrowing arrangements</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_IntangibleAssetsIndefiniteLivedOther" xlink:label="usfr-pte_IntangibleAssetsIndefiniteLivedOther" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_IntangibleAssetsIndefiniteLivedOther" xlink:to="usfr-pte_IntangibleAssetsIndefiniteLivedOther_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_IntangibleAssetsIndefiniteLivedOther_lbl" xml:lang="en">Other</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AccruedStockCompensation_lbl" xml:lang="en">Accrued stock compensation</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DeferredIncomeTaxesLiabilityCurrent" xlink:label="usfr-pte_DeferredIncomeTaxesLiabilityCurrent" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DeferredIncomeTaxesLiabilityCurrent" xlink:to="usfr-pte_DeferredIncomeTaxesLiabilityCurrent_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DeferredIncomeTaxesLiabilityCurrent_lbl" xml:lang="en">Current deferred income tax liabilities</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007" xlink:label="lcapa_LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007" xlink:to="lcapa_LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007_lbl" xml:lang="en">Long-term debt (including $3,690 million measured at fair value at December 31, 2007)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_LongtermDebtincluding3690MillionMeasuredAtFairValueAtDecember312007_lbl" xml:lang="en">Long-term debt (including $3,690 million measured at fair value at December 31, 2007)
</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AdditionalPaidCapital" xlink:label="usfr-pte_AdditionalPaidCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AdditionalPaidCapital" xlink:to="usfr-pte_AdditionalPaidCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_AdditionalPaidCapital_lbl" xml:lang="en">Additional Paid-in-Capital</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_AccumulatedComprehensiveIncome_lbl" xml:lang="en">Accumulated other comprehensive earnings, net of taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="lcapa_CashCashEquivalentsAtBeginningPeriod_lbl" xml:lang="en">Cash and cash equivalents at beginning of year</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="lcapa_CashCashEquivalentsAtEndPeriod_lbl" xml:lang="en">Cash and cash equivalents at end of year</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_StockIssuedPursuantAcquisitionAdditionalPaidCapital" xlink:label="usfr-pte_StockIssuedPursuantAcquisitionAdditionalPaidCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_StockIssuedPursuantAcquisitionAdditionalPaidCapital" xlink:to="usfr-pte_StockIssuedPursuantAcquisitionAdditionalPaidCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_StockIssuedPursuantAcquisitionAdditionalPaidCapital_lbl" xml:lang="en">Issuance of Series A Liberty Interactive common stock for acquisition</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ExerciseStockOptionsAdditionalPaidCapital" xlink:label="usfr-pte_ExerciseStockOptionsAdditionalPaidCapital" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ExerciseStockOptionsAdditionalPaidCapital" xlink:to="usfr-pte_ExerciseStockOptionsAdditionalPaidCapital_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_ExerciseStockOptionsAdditionalPaidCapital_lbl" xml:lang="en">Issuance of common stock upon exercise of stock options</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_ExerciseStockOptions" xlink:label="usfr-pte_ExerciseStockOptions" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_ExerciseStockOptions" xlink:to="usfr-pte_ExerciseStockOptions_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_ExerciseStockOptions_lbl" xml:lang="en">Issuance of common stock upon exercise of stock options</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_StockIssuedPursuantAcquisition" xlink:label="usfr-pte_StockIssuedPursuantAcquisition" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_StockIssuedPursuantAcquisition" xlink:to="usfr-pte_StockIssuedPursuantAcquisition_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_StockIssuedPursuantAcquisition_lbl" xml:lang="en">Issuance of Series A Liberty Interactive common stock for acquisition</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity" xlink:label="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity" xlink:to="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity_lbl" xml:lang="en">Issuance of Series A common stock for investment in available-for-sale security
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecurity_lbl" xml:lang="en">Issuance of Series A common stock for investment in available-for-sale security</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_AdjustmentSpinOffLibertyMediaInternational" xlink:label="lcapa_AdjustmentSpinOffLibertyMediaInternational" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_AdjustmentSpinOffLibertyMediaInternational" xlink:to="lcapa_AdjustmentSpinOffLibertyMediaInternational_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_AdjustmentSpinOffLibertyMediaInternational_lbl" xml:lang="en">Adjustment of spin off of Liberty Media International
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AdjustmentSpinOffLibertyMediaInternational_lbl" xml:lang="en">Adjustment of spin off of Liberty Media International</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_AttTaxSharingAgreementAdjustments" xlink:label="lcapa_AttTaxSharingAgreementAdjustments" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_AttTaxSharingAgreementAdjustments" xlink:to="lcapa_AttTaxSharingAgreementAdjustments_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_AttTaxSharingAgreementAdjustments_lbl" xml:lang="en">AT&amp;T tax sharing agreement adjustments
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AttTaxSharingAgreementAdjustments_lbl" xml:lang="en">AT&amp;T tax sharing agreement adjustments</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_LongTermDebt" xlink:label="usfr-pte_LongTermDebt" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_LongTermDebt" xlink:to="usfr-pte_LongTermDebt_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="usfr-pte_LongTermDebt_lbl" xml:lang="en">Long-term debt</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_Noncashexpenses" xlink:label="lcapa_Noncashexpenses" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_Noncashexpenses" xlink:to="lcapa_Noncashexpenses_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_Noncashexpenses_lbl" xml:lang="en">NoncashExpenses</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_Noncashexpenses_lbl" xml:lang="en">NoncashExpenses</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CommonStockSeriesAbeginningBalance" xlink:label="lcapa_CommonStockSeriesAbeginningBalance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CommonStockSeriesAbeginningBalance" xlink:to="lcapa_CommonStockSeriesAbeginningBalance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CommonStockSeriesAbeginningBalance_lbl" xml:lang="en">Common stock Series A-Beginning balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CommonStockSeriesAbeginningBalance_lbl" xml:lang="en">Common stock Series A-Beginning balance</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CommonStockSeriesAendingBalance" xlink:label="lcapa_CommonStockSeriesAendingBalance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CommonStockSeriesAendingBalance" xlink:to="lcapa_CommonStockSeriesAendingBalance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CommonStockSeriesAendingBalance_lbl" xml:lang="en">Common stock Series A-Ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CommonStockSeriesAendingBalance_lbl" xml:lang="en">Common stock Series A-Ending balance</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2" xlink:to="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2_lbl" xml:lang="en">Distribution of Liberty Capital and Liberty Interactive common stock to stockholders (note?2)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2_lbl" xml:lang="en">Distribution of Liberty Capital and Liberty Interactive common stock to stockholders (note 2)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CommonStockSeriesBbeginningBalance" xlink:label="lcapa_CommonStockSeriesBbeginningBalance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CommonStockSeriesBbeginningBalance" xlink:to="lcapa_CommonStockSeriesBbeginningBalance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CommonStockSeriesBbeginningBalance_lbl" xml:lang="en">Common stock Series B-Beginning balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CommonStockSeriesBbeginningBalance_lbl" xml:lang="en">Common stock Series B-Beginning balance</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_CommonStockSeriesBendingBalance" xlink:label="lcapa_CommonStockSeriesBendingBalance" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_CommonStockSeriesBendingBalance" xlink:to="lcapa_CommonStockSeriesBendingBalance_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_CommonStockSeriesBendingBalance_lbl" xml:lang="en">Common stock Series B-Ending balance</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_CommonStockSeriesBendingBalance_lbl" xml:lang="en">Common stock Series B-Ending balance</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B" xlink:to="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B_lbl" xml:lang="en">Distribution of Liberty Capital and Liberty Interactive common stock to stockholders (note?2)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2B_lbl" xml:lang="en">Distribution of Liberty Capital and Liberty Interactive common stock to stockholders (note 2)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_SeriesLibertyInteractiveStockRepurchases" xlink:label="lcapa_SeriesLibertyInteractiveStockRepurchases" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_SeriesLibertyInteractiveStockRepurchases" xlink:to="lcapa_SeriesLibertyInteractiveStockRepurchases_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_SeriesLibertyInteractiveStockRepurchases_lbl" xml:lang="en">Series A Liberty Interactive stock repurchases</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_SeriesLibertyInteractiveStockRepurchases_lbl" xml:lang="en">Series A Liberty Interactive stock repurchases
</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_AmortizationDeferredCompensation" xlink:label="lcapa_AmortizationDeferredCompensation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_AmortizationDeferredCompensation" xlink:to="lcapa_AmortizationDeferredCompensation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_AmortizationDeferredCompensation_lbl" xml:lang="en">Amortization of deferred compensation
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AmortizationDeferredCompensation_lbl" xml:lang="en">Amortization of deferred compensation</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6" xlink:to="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6_lbl" xml:lang="en">Distribution to stockholders for spin off of Discovery Holding Company ("DHC") (note?6)
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6_lbl" xml:lang="en">Distribution to stockholders for spin off of Discovery Holding Company (DHC) (note 6)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes" xlink:label="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes" xlink:to="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes_lbl" xml:lang="en">Losses in connection with issuances of stock by subsidiaries and affiliates, net of taxes</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxes_lbl" xml:lang="en">Losses in connection with issuances of stock by subsidiaries and affiliates, net of taxes
</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RetirementTreasuryStock" xlink:label="lcapa_RetirementTreasuryStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_RetirementTreasuryStock" xlink:to="lcapa_RetirementTreasuryStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_RetirementTreasuryStock_lbl" xml:lang="en">Retirement of treasury stock
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_RetirementTreasuryStock_lbl" xml:lang="en">Retirement of treasury stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic" xlink:to="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic_lbl" xml:lang="en">Distribution of Liberty Capital and Liberty Interactive common stock to stockholders (note?2)
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionLibertyCapitalLibertyInteractiveCommonStockToStockholdersnote2apic_lbl" xml:lang="en">Distribution of Liberty Capital and Liberty Interactive common stock to stockholders (note 2)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp" xlink:to="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp_lbl" xml:lang="en">Distribution to stockholders for spin off of Discovery Holding Company (DHC) (note 6)</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6othercomp_lbl" xml:lang="en">Distribution to stockholders for spin off of Discovery Holding Company ("DHC") (note?6)
</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE" xlink:label="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE" xlink:to="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE_lbl" xml:lang="en">Issuance of Series A common stock for investment in available-for-sale security</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_IssuanceSeriesCommonStockInvestmentInAvailableforsaleSecuritySE_lbl" xml:lang="en">Issuance of Series A common stock for investment in available-for-sale security
</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_AmortizationDeferredCompensationSE" xlink:label="lcapa_AmortizationDeferredCompensationSE" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_AmortizationDeferredCompensationSE" xlink:to="lcapa_AmortizationDeferredCompensationSE_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_AmortizationDeferredCompensationSE_lbl" xml:lang="en">Amortization of deferred compensation
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AmortizationDeferredCompensationSE_lbl" xml:lang="en">Amortization of deferred compensation</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE" xlink:to="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE_lbl" xml:lang="en">Distribution to stockholders for spin off of Discovery Holding Company ("DHC") (note?6)
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionToStockholdersSpinOffDiscoveryHoldingCompanydhcnote6SE_lbl" xml:lang="en">Distribution to stockholders for spin off of Discovery Holding Company (DHC) (note 6)</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE" xlink:label="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE" xlink:to="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE_lbl" xml:lang="en">Losses in connection with issuances of stock by subsidiaries and affiliates, net of taxes
</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_LossesInConnectionWithIssuancesStockBySubsidiariesAffiliatesNetTaxesSE_lbl" xml:lang="en">Losses in connection with issuances of stock by subsidiaries and affiliates, net of taxes</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_AttTaxSharingAgreementAdjustmentsSE" xlink:label="lcapa_AttTaxSharingAgreementAdjustmentsSE" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_AttTaxSharingAgreementAdjustmentsSE" xlink:to="lcapa_AttTaxSharingAgreementAdjustmentsSE_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AttTaxSharingAgreementAdjustmentsSE_lbl" xml:lang="en">AT&amp;T tax sharing agreement adjustments</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_AttTaxSharingAgreementAdjustmentsSE_lbl" xml:lang="en">AT&amp;T tax sharing agreement adjustments
</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_AdjustmentSpinOffLibertyMediaInternationalSE" xlink:label="lcapa_AdjustmentSpinOffLibertyMediaInternationalSE" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_AdjustmentSpinOffLibertyMediaInternationalSE" xlink:to="lcapa_AdjustmentSpinOffLibertyMediaInternationalSE_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_AdjustmentSpinOffLibertyMediaInternationalSE_lbl" xml:lang="en">Adjustment of spin off of Liberty Media International</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_AdjustmentSpinOffLibertyMediaInternationalSE_lbl" xml:lang="en">Adjustment of spin off of Liberty Media International
</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_AmortizationIntangibles" xlink:label="usfr-pte_AmortizationIntangibles" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_AmortizationIntangibles" xlink:to="usfr-pte_AmortizationIntangibles_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_AmortizationIntangibles_lbl" xml:lang="en">Amortization</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_DeferredIncomeTaxesCurrentPortion" xlink:label="usfr-pte_DeferredIncomeTaxesCurrentPortion" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_DeferredIncomeTaxesCurrentPortion" xlink:to="usfr-pte_DeferredIncomeTaxesCurrentPortion_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_DeferredIncomeTaxesCurrentPortion_lbl" xml:lang="en">Current deferred tax assets</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_IntergroupTaxAllocation" xlink:label="lcapa_IntergroupTaxAllocation" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_IntergroupTaxAllocation" xlink:to="lcapa_IntergroupTaxAllocation_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_IntergroupTaxAllocation_lbl" xml:lang="en">Intergroup tax allocation</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_IntergroupTaxAllocation_lbl" xml:lang="en">Intergroup tax allocation</label>
    <loc xlink:type="locator" xlink:href="http://www.xbrl.org/us/fr/common/pte/2005-02-28/usfr-pte-2005-02-28.xsd#usfr-pte_CommonStockPurchasedRetiredTreasuryStockValue" xlink:label="usfr-pte_CommonStockPurchasedRetiredTreasuryStockValue" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="usfr-pte_CommonStockPurchasedRetiredTreasuryStockValue" xlink:to="usfr-pte_CommonStockPurchasedRetiredTreasuryStockValue_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="usfr-pte_CommonStockPurchasedRetiredTreasuryStockValue_lbl" xml:lang="en">Stock Purchased Retired Treasury Stock Value</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_RetirementTreasuryStockTS" xlink:label="lcapa_RetirementTreasuryStockTS" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_RetirementTreasuryStockTS" xlink:to="lcapa_RetirementTreasuryStockTS_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_RetirementTreasuryStockTS_lbl" xml:lang="en">Retirement of Treasury Stock</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_RetirementTreasuryStockTS_lbl" xml:lang="en">Retirement of Treasury Stock</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" xml:lang="en">Basic net earnings (loss) per common share Old Series A and Series B Liberty Capital common stock.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock_lbl" xml:lang="en">Basic earnings (loss) from continuing operations per common share Series A and Series B Liberty Entertainment common stock.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock_lbl" xml:lang="en">Basic earnings (loss) from continuing operations per common share Series A and Series B Liberty Entertainment common stock</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_BasicEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" xml:lang="en">Basic earnings (loss) from continuing operations per common share Old Series A and Series B Liberty Capital common stock.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_BasicEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" xml:lang="en">Basic earnings (loss) from continuing operations per common share Old Series A and Series B Liberty Capital common stock</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock_lbl" xml:lang="en">Diluted earnings (loss) from continuing operations per common share Series A and Series B Liberty Entertainment common stock.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock_lbl" xml:lang="en">Diluted earnings (loss) from continuing operations per common share Series A and Series B Liberty Entertainment common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" xlink:label="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock" xlink:to="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted earnings (loss) from continuing operations per common share Old Series A and Series B Liberty Capital common stock.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedEarningslossFromContinuingOperationsPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted earnings (loss) from continuing operations per common share Old Series A and Series B Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" xlink:label="lcapa_DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" />
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="lcapa_DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock" xlink:to="lcapa_DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock_lbl" />
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock_lbl" xml:lang="en">Diluted net earnings (loss) per common share Series A and Series B Liberty Entertainment common stock.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedNetEarningslossPerCommonShareSeriesSeriesBLibertyEntertainmentCommonStock_lbl" xml:lang="en">Diluted net earnings (loss) per common share Series A and Series B Liberty Entertainment common stock</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DilutedNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted net earnings (loss) per common share Old Series A and Series B Liberty Capital common stock.</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DilutedNetEarningslossPerCommonShareOldSeriesSeriesBLibertyCapitalCommonStock_lbl" xml:lang="en">Diluted net earnings (loss) per common share Old Series A and Series B Liberty Capital common stock</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_ComprehensiveEarningslibertyEntertainmentCommonStock" xlink:label="lcapa_ComprehensiveEarningslibertyEntertainmentCommonStock" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ComprehensiveEarningslibertyEntertainmentCommonStock_lbl" xml:lang="en">Comprehensive earnings-Liberty Entertainment common stock.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_ComprehensiveEarningsoldLibertyCapitalCommonStock_lbl" xml:lang="en">Comprehensive earnings-Old Liberty Capital common stock.</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersENT_lbl" xml:lang="en">Distribution of Liberty Entertainment and Liberty Capital common stock to stockholders</label>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersENT_lbl" xml:lang="en">Distribution of Liberty Entertainment and Liberty Capital common stock to stockholders.</label>
    <loc xlink:type="locator" xlink:href="lcapa-20080331.xsd#lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersCP" xlink:label="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersCP" />
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="lcapa_DistributionLibertyEntertainmentLibertyCapitalCommonStockToStockholdersCP_lbl" xml:lang="en">Distribution of Liberty Entertainment and Liberty Capital common stock to stockholders</label>
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