Exhibit 23.1


                    CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8/S-3 of our report dated April 15, 1999, relating to
the financial statements, which appears in I-Link Incorporated's amended
Annual Report on Form 10-K, for the year ended December 31, 1998.  We also
consent to the incorporation by reference of our report dated April 15,
1999 relating to the financial statement schedule, which appears in such
amended Annual Report on Form 10-K.



/s/ PricewaterhouseCoopers LLP

Salt Lake City, Utah
October 12, 1999