Exhibit 23.1
 
                     [McGLADREY & PULLEN, LLP LETTERHEAD]



                      CONSENT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors
McLeodUSA Incorporated 
(formerly McLeod, Inc.)
Cedar Rapids, Iowa     


We hereby consent to the use in this Registration Statement of our report, dated
January 31, 1997, except for the  first paragraph of Note 4, as to which the 
date is March 4, 1997, relating to the consolidated financial statements of 
McLeod, Inc. and subsidiaries, and to the reference to our Firm under the 
caption "Experts", "Selected Consolidated Financial Data", and "Changes in
Accountants" in the Prospectus.


                                             /s/ McGLADREY & PULLEN, LLP

                                             McGLADREY & PULLEN, LLP

Cedar Rapids, Iowa
November 26, 1997 

 
                                                                    Exhibit 23.1
 
                     [McGLADREY & PULLEN, LLP LETTERHEAD]




                      CONSENT OF INDEPENDENT ACCOUNTANTS



To the Board of Directors
Ruffalo, Cody & Associates, Inc.
Cedar Rapids, Iowa


We hereby consent to the use in this Registration Statement of our report, dated
February 9, 1996, except for Note 8, as to which the date is July 15, 1996, 
relating to the consolidated financial statements of Ruffalo, Cody & Associates,
Inc. and subsidiary, and to the reference to our Firm under the caption 
"Experts" in the Prospectus.




                                                  /s/ McGLADREY & PULLEN, LLP

                                                  McGLADREY & PULLEN, LLP

Cedar Rapids, Iowa
November 26, 1997 



 
 
                                                                    Exhibit 23.1
 
                     [McGLADREY & PULLEN, LLP LETTERHEAD]




                      CONSENT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors
Telecom*USA Publishing Group, Inc.
Cedar Rapids, Iowa



We hereby consent to the use in this Registration Statement of our report, dated
September 27, 1996, relating to the consolidated financial statements of 
Telecom*USA Publishing Group, Inc. and subsidiaries, and to the reference to 
our Firm under the caption "Experts" in the Prospectus.



                                       /s/ McGLADREY & PULLEN, LLP

                                       McGLADREY & PULLEN, LLP

Cedar Rapids, Iowa
November 26, 1997