EXHIBIT 23.3


[Duff & Phelps, LLC Logo]


                                                                January 15, 1999

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 Amendment No. 1 to the Registration
Statement on Form S-4 (File No. 333-68891) with respect to the proposed
acquisition of Dakota Telecommunications Group, Inc. ("DTG") by McLeodUSA
Incorporated of 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