EXHIBIT 23.1






                           CONSENT OF INDEPENDENT AUDITORS




We consent to the incorporation by reference in this Registration Statement
pertaining to the Gray Communications Systems, Inc. Capital Accumulation Plan of
our report, dated February 14, 1996 (except for Note K, as to which the date is
August 9, 1996), with respect to the consolidated financial statements of Gray
Communications Systems, Inc. (the "Company") included in the Company's
prospectus, dated September 24, 1996, filed with the Securities and Exchange
Commission pursuant to Rule 424(b) under the Securities Act of 1933.


                                                      ERNST & YOUNG LLP

Columbus, Georgia
December 12, 1996