EXHIBIT 23.1
 
                        Consent of Independent Auditors
 
We consent to the incorporation by reference in the Registration Statement (Form
S-8  No. 33-84656) pertaining  to the Gray  Communications Systems, Inc. Capital
Accumulation Plan of  our report dated  February 14, 1996,  with respect to  the
consolidated  financial statements and schedule  of Gray Communications Systems,
Inc. included in the Annual Report  (Form 10-K/A-1) for the year ended  December
31, 1995.
 
                                                               ERNST & YOUNG LLP
 
Columbus, Georgia
August 9, 1996