EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

  We hereby consent to the inclusion in and incorporation by reference of our
report dated March 30, 1998 on our audit of the consolidated financial
statements of operations, cash flows, changes in stockholder's equity and
comprehensive income (loss) of Level 3 Communications, Inc. (formerly Peter
Kiewit Sons', Inc.) for the year ended December 27, 1997 into the Prospectus
Supplements dated February 23, 2000 to the Registration Statements on Form S-3
(File Nos. 333-68887 and 333-91899 of Level 3 Communications, Inc. We also
consent to the reference to our firm in the Prospectus Supplements under the
caption "Experts."

                                          PricewaterhouseCoopers LLP

                                          /s/ PricewaterhouseCoopers LLP

Omaha, Nebraska
February 23, 2000