EXHIBIT 23.2

                       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
Amendment No. 4 to Form S-4 of our report dated February 14, 1995, of our audits
of the consolidated financial statements of MFS Communications Company, Inc. and
Subsidiaries  as of December 31, 1994 and 1993,  and for each of the three years
in the period ended December 31, 1994, which report is incorporated by reference
to the 1994 Annual Report on Form 10-K/A Amendment No. 2 on May 15, 1995 of  MFS
Communications  Company, Inc. We also consent to the reference to our Firm under
the caption "Experts."
    

                                          COOPERS AND LYBRAND L.L.P.
Omaha, Nebraska
   
August 18, 1995