EXHIBIT 23.3



                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------

We hereby consent to the incorporation of our report dated March 8, 1999, except
for Note 20 as to which the date is March 18, 1999, on our audits of the
consolidated financial statements and financial statement schedules of RCN
Corporation and Subsidiaries as of December 31, 1998 and 1997, and for the years
ended December 31, 1998, 1997 and 1996, which report is incorporated by
reference in the 1999 Annual Report on Form 10-K of Level 3 Communications,
Inc., into Level 3 Communications, Inc.'s previously filed Registration
Statements on Forms S-3 (File Nos. 333-91899, 333-68887 and 333-71713) and on
Forms S-8 (File Nos. 333-79533, 333-42465, 333-68447, 333-58691 and 333-52697).




                                 /s/ PricewaterhouseCoopers LLP


Philadelphia, Pennsylvania
February 14, 2000