EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS




We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement  on Form S-8 (No.  333-68785,  No.  333-89595  and No.  333-85609)  of
Westwood One, Inc. of our report dated February 17, 2004, except for Notes 5 and
13, as to which the date is March 3, 2004, relating to the financial  statements
and financial statement schedule, which appear in this Form 10-K.




New York, New York
March 15, 2004