**Exhibit 23.1**

 

**Consent of Independent Registered Public Accounting Firm**

 

The Board of Directors 

US Airways, Inc.:

 

We consent to the incorporation by reference in the registration statementno. 333-47348 on Form S-3 of US 

Airways, Inc. of our reports dated February 25, 2005, relating to the balance sheets of US Airways, Inc. (the 

“Company”) as of December 31, 2004 and 2003, and the related statements of operations, stockholders’ equity 

(deficit), and cash flows for the year ended December 31, 2004 and the nine months ended December 31, 2003 for 

the Successor Company and the three months ended March 31, 2003 and the year ended December 31, 2002 for the 

Predecessor Company, and all related financial statement schedules, management’s assessment of the effectiveness 

ofinternal control over financial reporting as of December 31, 2004 and the effectiveness of internal control over 

financial reporting as of December 31,2004, which reports appear in the December 31, 2004 Annual Report on 

Form 10-K of US Airways. 

 

Our report dated February 25, 2005 includes an explanatory paragraph that states that the financial statements have 

been prepared assuming that the Company will continue as a going concern. The Company’s significant recurring 

losses, accumulated deficit, and as discussed in Note 1 to the financial statements, filing of a voluntary petition to 

reorganize under Chapter 11 of the federal bankruptcy laws, and other matters including the Company’s ability to 

maintain compliance with all terms of its ATSB Loan, ability to successfully achieve required costs savings to 

complete its restructuring, ability to generate cash from operations and maintain adequate cash on hand, ability to 

resolve the uncertainty of the amount of claims that will be allowed and as to a number of disputed claims which are 

materially in excess of amounts reflected in the financial statements, ability of the Company to confirm a plan of 

reorganization under the Bankruptcy Code and obtain the required debt and equity financing to emerge from 

bankruptcy protection, and ability to achieve profitability, raise substantial doubt about its ability to continue as a 

going concern. Management’s plans in regard to these matters are also described in Note 1 to the financial 

statements. The financialstatements do not include any adjustments that might result from the outcome of this 

uncertainty. 

 

Our report dated February 25, 2005 also includes an explanatory paragraph that states that,on March 18, 2003, the 

Bankruptcy Court confirmed the Company’s Plan of Reorganization (the Plan) related to its prior Chapter 11 

proceeding. The Plan became effective on March 31, 2003 and the Company emerged from the prior Chapter 11 

proceeding. In connection with its emergence from the prior Chapter 11 proceeding, the Company adopted fresh- 

startreporting pursuant to Statement of Position 90-7, “Financial Reporting by Entities in Reorganization Under the 

Bankruptcy Code” as of March 31,2003. As 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. As discussed in Notes 2(m) and 9 to the financial statements, effective April 1, 2003, the Company 

changed its method of accounting for stock-based compensation as described by Statement of Financial Standards 

No. 148, “Accounting for Stock-Based Compensation – Transition and Disclosure”. 

 

**KPMG LLP**

 

McLean, VA 

February 28, 2005