Exhibit 23

                          Independent Auditors' Consent

The Board of Directors
Horizon Telcom, Inc.:

We consent to the incorporation by reference in the registration statement (No.
333-88688) on Form S-8 of Horizon Telcom, Inc. of our report dated March 5,
2004, with respect to the consolidated balance sheets of Horizon Telcom, Inc. as
of December 31, 2003 and 2002 and the related consolidated statements of
operations, stockholders' equity (deficit) and cash flows for the years then
ended, which report appears in the December 31, 2003, annual report on Form 10-K
of Horizon Telcom, Inc.

Our report refers to our audit of the disclosures added to revise the 2001
consolidated financial statements, as more fully described in Note 4 to the
consolidated financial statements. However, we were not engaged to audit,
review, or apply any procedures to the 2001 consolidated financial statements
other than with respect to such disclosures.

/s/ KPMG LLP

Columbus, Ohio
March 15, 2004