EXHIBIT 23.2






                           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 January 26, 1996, with respect to the financial statements of
WRDW-TV, an operating station of Television Station Partners, L.P. included in
the prospectus, dated September 24, 1996, of Gray Communications Systems, Inc.
filed with the Securities and Exchange Commission pursuant to Rule 424(b) under
the Securities Act of 1933.


                                       ERNST & YOUNG LLP

Atlanta, Georgia
December 12, 1996