EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the  incorporation of our report dated March 8, 2000 on our
audits  of  the  consolidated   financial  statements  and  financial  statement
schedules of RCN Corporation and  Subsidiaries as of December 31, 1999 and 1998,
and for the years  ended  December  31,  1999,  1998 and 1997,  which  report is
incorporated  by  reference  in the 1999  Annual  Report on Form 10-K of Level 3
Communications,  Inc.,  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



Philadelphia, Pennsylvania
April 25, 2000