EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   
    We  consent  to the  incorporation by  reference  in the  joint registration
statement of Peter Kiewit  Sons', Inc. and MFS  Communications Company, Inc.  on
Form  S-4 Amendment No. 4 of  our report dated March 20,  1995, of our audits of
the consolidated financial statements and financial statement schedules of Peter
Kiewit Sons', Inc. as of  December 31, 1994 and December  25, 1993, and for  the
three  years ended  December 31,  1994, which report  is included  in the Annual
Report on  Form 10-K  of Peter  Kiewit Sons',  Inc. We  further consent  to  the
inclusion in the aforementioned registration statement of our reports dated June
9,  1995, of  our audits  of the pro  forma consolidated  condensed statement of
operations of Peter Kiewit Sons', Inc., Kiewit Construction and Mining Group,  a
business  group of  Peter Kiewit  Sons', Inc.,  and Kiewit  Diversified Group, a
business group of Peter Kiewit Sons', Inc. for the year ended December 31, 1994.
We also consent to the reference to our Firm under the caption "Experts."
    

                                          COOPERS & LYBRAND L.L.P.

   
Omaha, Nebraska
August 17, 1995