Exhibit 18



Level 3 Communications, Inc.
3555 Farnam Street
Omaha, NE  68131

We are providing this letter to Level 3 Communications, Inc. (the
"Company")  for inclusion as an exhibit to your Form 10-Q  filing
pursuant to Item 601 of Regulation S-K.

We have read management's disclosure for the change in accounting
from  the  intrinsic  value  based  method  for  measuring  stock
compensation cost to the fair value based method contained in the
Company's  Form  10-Q  for  the quarter  ended  March  31,  1998.
Because  the  fair  value  based  method  is  designated  as  the
preferred  method by Statement of Financial Accounting  Standards
(SFAS)  No.  123,  we  concur that the newly  adopted  accounting
principle   described  above  is  preferable  in  the   Company's
circumstances to the method previously applied.

We have not audited any financial statements of the Company as of
any  date or for any period subsequent to  December 27, 1997, nor
have  we  audited  the  application of the change  in  accounting
principle  disclosed in Form 10-Q of the Company  for  the  three
months  ended  March  31,  1998; accordingly,  our  comments  are
subject  to  revision on completion of an audit of the  financial
statements that include the accounting change.






Coopers & Lybrand L.L.P.


May 15, 1998
Omaha, Nebraska