Exhibit 23.3

                           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, 333-58691 and 333-52697) of our report
dated March 8, 1999,  except for Note 20 as to which the date is March 18, 1999,
on our audits of the consolidated  financial  statements and financial statement
schedules of RCN Corporation and  Subsidiaries as of December 31, 1998 and 1997,
and for the years  ended  December  31,  1998,  1997 and 1996,  which  report is
incorporated by reference in this Annual Report on Form 10-K.


                                             PricewaterhouseCoopers LLP



Philadelphia, Pennsylvania
March 31, 1999