EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation of our report dated March 30, 1998 on our
audit of the  consolidated  statements  of  operations,  cash flows,  changes in
stockholders'  equity and comprehensive income (loss) of Level 3 Communications,
Inc.  (formerly  Peter Kiewit Sons',  Inc.) for the year ended December 27, 1997
included in this Annual Report on Form 10-K into Level 3 Communications,  Inc.'s
previously  filed  Registration  Statements  on Forms S-3 (File Nos.  333-91899,
333-68887  and  333-71713)  and on Forms S-8 (File  Nos.  333-79533,  333-42465,
333-68447, 333-58691 and 333-52697).



                                                 /s/ PricewaterhouseCoopers LLP

                                                 PricewaterhouseCoopers LLP



Omaha, Nebraska
April 25, 2000