EXHIBIT 23.1

              CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

        As independent public accountants,  we hereby consent  to
   the incorporation by reference in this Form 10-K of  Telephone
   and Data  Systems, Inc., of our report dated February 8, 1994,
   on the consolidated financial statements of Telephone and Data
   Systems, Inc. and Subsidiaries (the "Company") included in the
   Company's 1993 Annual Report to Shareholders, to the inclusion
   in this Form 10-K of our report dated February 8, 1994, on the
   financial  statement  schedules of  the  Company,  and to  the
   inclusion in  this Form 10-K  of our compilation  report dated
   February  11,  1994  (except  with   respect  to  the  matters
   discussed in the third, fifth, and sixth paragraphs of Note 7,
   as to which the date is October 17, 1994),  on   the  combined
   financial   statements   of  the   Los Angeles  SMSA   Limited
   Partnership,    the    Nashville/Clarksville    MSA    Limited
   Partnership, and the  Baton   Rouge  MSA Limited  Partnership,
   and  to the  incorporation of such reports into the  Company's
   previously   filed   S-8   Registration  Statements,  File No.
   33-1192, File  No. 33-4420, File No. 33-35172,  and  File  No.
   33-50747,  and  into   the    Company's  previously  filed S-3
   Registration Statements, File  No. 33-8564,  File No. 33-8857,
   File No. 33-8858, File No. 33-28348 and File No. 33-68456, and
   into   the   Company's   previously   filed S-4   Registration
   Statements,  File  No. 33-45570,  File No. 33-65986,  File No.
   33-68988 and File No. 33-53283.

                                             ARTHUR ANDERSEN LLP

   Chicago, Illinois
   November 7, 1994