[McGLADREY & PULLEN, LLP LETTERHEAD]


Securities and Exchange Commission
Washington, D.C.  20549


Gentlemen:

We were previously the independent accountants for McLeod, Inc., and on January
31, 1997 we reported on the consolidated financial statements of McLeod, Inc.
and subsidiaries as of and for the three years ended December 31, 1996.  On
March 27, 1997, we were dismissed as independent accountants of McLeod, Inc.  We
have read McLeod, Inc.'s statements included under Item 9 of its Form 10-K filed
March 31, 1997, and we agree with such statements.


                              McGLADREY & PULLEN, LLP


Cedar Rapids, Iowa
March 31, 1997