EXHIBIT 23.3


[Duff & Phelps, LLC Logo]


                                                                December 8, 1998

Board of Directors of
Dakota Telecommunications Group, Inc.
29705 453/rd/ Avenue
Irene, South Dakota 57037-0066


Dear Sirs:

  We hereby consent to the inclusion in the Registration Statement on Form S-4
with respect to the proposed acquisition of Dakota Telecommunications Group,
Inc. ("DTG") by McLeodUSA Incorporated our opinion  appearing as Appendix B to
the Prospectus/Proxy Statement which is a part of such Registration Statement,
and to the references to our firm name in the Registration Statement on Form S-4
under the captions "SUMMARY -- Reasons for the Merger -- Opinion of DTG's
Financial Advisor" and "THE MERGER -- Recommendation of the DTG Board and
Reasons for the Merger" and "Opinion of DTG's Financial Advisor."


Very truly yours,

Duff &Phelps, LLC

By /s/ James Heczko

Name: James Heczko
Title: Managing Director