Sept 10 (Reuters) - DirecTV has rejected Walt Disney

Co's ( DIS ) offer to restore the ABC network to subscribers to

watch Tuesday's U.S. presidential debate, which ABC News is

hosting.

A spokesman for DirecTV told Reuters restoring the ABC

network for three hours would be confusing to subscribers, who

are able to watch the debate via other networks.

DirecTV subscribers lost access to Disney's ( DIS ) networks on Sept.

1, after the two sides failed to reach a new distribution deal.