Los Angeles, Feb 21: Walt Disney Co. Chairman and Chief Executive Michael Eisner, facing a looming takeover bid from Comcast Corp. and under fire from dissident shareholders, said the board was open to a "really spectacular" offer but would not give away the company. Comcast, the largest U.S. cable company, last week made an all-stock offer for Disney currently worth USD 48 billion. The board turned down the offer as too low and Eisner, in an interview, declined to name a price for Disney. Eisner faced criticism from some callers, including one who said that Disney's California Adventure, the company's second Southern California park, only had one good ride. "Obviously I don't agree," Eisner said, listing attractions added since the park opened in 2001. Eisner said he believed he had the full support of the Disney board in the face of the Comcast bid and criticism from dissident shareholder Roy Disney. Comcast is also a Disney customer and is negotiating a new contract with ESPN. ESPN cut deals on Thursday with Comcast rivals Cox Communications Inc. and Charter Communications Inc., and Eisner said he would like to charge Comcast more. "Just because I feel that way," he said. Bureau Report