US Airways 2005 Annual Report Download - page 314

Consent of Independent Registered Public Accounting Firm
The Board of Directors and Stockholder
US Airways, Inc.:
We consent to the incorporation by reference in the registration statement no. 333-47348 on Form S-3 and 333-74734 on Form S-4 of US Airways, Inc. of our
reports dated March 14, 2006, relating to the balance sheets of US Airways, Inc. ("US Airways") as of December 31, 2005 for the Successor Company and
December 31, 2004 for the Predecessor Company, and the related statements of operations, stockholders' equity (deficit), and cash flows for the three months
ended December 31, 2005 for the Successor Company, the nine months ended September 30, 2005, the year ended December 31, 2004, and the nine months
ended December 31, 2003 for the Predecessor Company, and the three months ended March 31, 2003 for the prior Predecessor Company, management's
assessment of the effectiveness of internal control over financial reporting as of December 31, 2005 and the effectiveness of internal control over financial
reporting as of December 31, 2005, which reports appear in the December 31, 2005 Annual Report on Form 10-K of US Airways.
Our report dated March 14, 2006 also includes an explanatory paragraph that, as discussed in Notes 1 and 2(b) to the financial statements, on September 16,
2005, the Bankruptcy Court confirmed the Company's Plan of Reorganization (the Plan), related to its second Chapter 11 bankruptcy proceeding. The Plan
became effective on September 27, 2005 and US Airways and its parent Company, US Airways Group, Inc. (US Airways Group), emerged from the second
Chapter 11 bankruptcy proceeding. On March 31, 2003 US Airways and US Airways Group emerged from the first bankruptcy proceeding. In connection
with its emergence from the second and first Chapter 11 bankruptcy proceedings, US Airways adopted fresh-start reporting pursuant to Statement of Position
90-7, "Financial Reporting by Entities in Reorganization Under the Bankruptcy Code" as of September 27, 2005 and March 31, 2003. In addition, as
discussed in Note 1, on September 27, 2005, upon emergence from the second bankruptcy, US Airways Group merged with America West Holdings
Corporation (America West Holdings). Effective with the merger, US Airways conformed its policies with those of America West Holdings, including the
application of the provisions of Accounting Principles Board Opinion No. 25, "Accounting for Stock Issued to Employees". As a result, the financial
statements of the Successor Company are presented on a different basis than those of the Predecessor Companies and, therefore, are not comparable in all
respects. As discussed in Notes 2(m) and 14 to the financial statements, effective April 1, 2003, after emerging from the first bankruptcy, US Airways
changed its method of accounting for stock-based compensation as described by Statement of Financial Accounting Standards No. 148, "Accounting for
Stock-Based Compensation - Transition and Disclosure".
/s/ KPMG LLP
McLean, VA
March 14, 2006