Exhibit 23
                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public  accountants, we hereby consent to the  inclusion of
    our report dated September 13, 1993, on the financial statements of Vernon
    Telephone Company, Inc.  as of June 30, 1993  and 1992, and for  the years
    then ended  into this Form  8-K of  Telephone and Data  Systems, Inc. (the
    Company),  and to  the  incorporation  of our  report into  the  Company's
    previously filed S-8  Registration Statements, File No.  33-4420, File No.
    33-1192, File No.  33-35172, and File No.  33-50747 and into the Company's
    previously filed S-3 Registration Statements, File No. 33-28348, File  No.
    33-8564,  File No. 33-8857, File  No. 33-8858, and  File No. 33-68456, and
    into the Company's previously  filed S-4 Registration Statements, File No.
    33-45570, File No. 33-58404, File No. 33-65986, File No. 33-68988 and File
    No. 33-50627.




                                        BUSH & GERMAIN, PC                    

    Syracuse, NY
    January 17, 1994




                                        15

    
                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public  accountants, we hereby consent to the  inclusion of
    our report dated February 18, 1993, which included reliance on opinions by
    another auditor,  on the  financial statements of Arvig  Telcom, Inc.  and
    Subsidiaries as  of December 31, 1992,  1991, and 1990  and for  the years
    then ended  into this Form  8-K of  Telephone and Data  Systems, Inc. (the
    Company),  and to  the  incorporation  of our  report into  the  Company's
    previously filed S-8  Registration Statements, File No.  33-4420, File No.
    33-1192, File No.  33-35172, and File No.  33-50747 and into the Company's
    previously filed S-3 Registration Statements, File No. 33-28348, File  No.
    33-8564,  File No. 33-8857, File  No. 33-8858, and  File No. 33-68456, and
    into the Company's previously  filed S-4 Registration Statements, File No.
    33-45570, File No. 33-58404, File No. 33-65986, File No. 33-68988 and File
    No. 33-50627.




                                OLSEN, THIELEN & CO., LTD.                    

    St. Paul, Minnesota
    January 18, 1994

    
                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public  accountants, we hereby consent to the  inclusion of
    our report dated  February 26, 1993, on  the financial statements of  U.S.
    Link,  Inc.   and  Subsidiary,   Velstar  Systems,   Inc.,  and  Interlake
    Cablevision, Inc. (all wholly owned subsidiaries of Arvig Telcom, Inc.) as
    of  December 31, 1992, and 1991, and for the years  then ended, which were
    relied upon  by other  auditors in giving their  opinion on  the financial
    statements  of Arvig Telcom, Inc. and Subsidiaries as of December 31, 1992
    and 1991,  and for the years  then ended, into this  Form 8-K of Telephone
    and Data Systems,  Inc. (the  Company), and  to the  incorporation of  our
    reports into  the Company's previosuly  filed S-8 Registration Statements,
    File No.  33-4420, File No. 33-1192,  File No. 33-35172,  and File No. 33-
    50747 and into the Company's previously filed S-3 Registration Statements,
    File  No. 33-28348, File No.  33-8564, File No. 33-8857, File No. 33-8858,
    and  File  No.  33-68456,  and  into the  Company's  previously  filed S-4
    Registration Statements,  File No.  33-45570, File No.  33-58404, File No.
    33-65986, File No. 33-68988 and File No. 33-50627.




                                     LARSON, ALLEN, WEISHAIR & CO.            

    St. Paul, Minnesota
    January 18, 1994