Exhibit 23.2

                      CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the  incorporation by reference in the  Registration  Statements
of Level 3  Communications,  Inc. on Form S-3 (File Nos.  333-71713 and  
333-68887)  and Form S-8 (File Nos.  333-42465, 333-68447, 333-8691 and 
333-52697) of our report dated March 30, 1998, on our audits of the  
consolidated financial statements  of Level 3  Communications, Inc.  (formerly  
Peter  Kiewit  Sons', Inc.) as of  December  27, 1997 and for each of the two 
years in the period ended December 27, 1997 which report is included in this 
Annual Report on Form 10-K.



                                                 PricewaterhouseCoopers LLP


Omaha, Nebraska

March 31, 1999