US Airways 2006 Annual Report Download - page 272

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 Nos. 333-137806 and 333-47348 on Form S-3 and
333-74734 on Form S-4 of US Airways, Inc. of our reports dated February 27, 2007, relating to the balance sheets of US Airways, Inc.
("US Airways") as of December 31, 2006 and 2005, and the related statements of operations, stockholders' equity (deficit), and cash
flows for the year ended December 31, 2006, and the three months ended December 31, 2005 for the Successor Company, and for the
nine months ended September 30, 2005 and the year ended December 31, 2004, for the Predecessor Company, management's assessment
of the effectiveness of internal control over financial reporting as of December 31, 2006 and the effectiveness of internal control over
financial reporting as of December 31, 2006, which reports appear in the December 31, 2006 Annual Report on Form 10-K of
US Airways.
Our report dated February 27, 2007 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
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 Chapter 11 bankruptcy proceeding. In connection with its emergence from
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. As a result, the financial statements of
the Successor Company are presented on a different basis than those of the Predecessor Company and, therefore, are not comparable in
all respects.
Our report on the financial statements refers to the adoption by the Company of Statement of Financial Accounting Standards
("SFAS") No. 158, Employers Accounting for Defined Benefit Pension and Other Postretirement Plans, an amendment of FASB
Statements No. 87, 88, 106 and 132(R), effective December 31, 2006, and SFAS No. 123(R), Share Based Payment,effective January 1,
2006.
/s/ KPMG LLP
Phoenix, Arizona
February 27, 2007