EXHIBIT 23.1
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS

  We consent to the inclusion or incorporation by reference in the Prospectus
Supplement dated March 4, 1999 to the Registration Statement of Level 3
Communications, Inc. on Form S-3 of our reports dated March 30, 1998, on our
audits of the consolidated financial statements of Level 3 Communications, Inc.,
formerly Peter Kiewit Sons', Inc., the financial statements and financial
statement schedule of Kiewit Construction & Mining Group, a business group of
Peter Kiewit Sons', Inc., and the financial statements of Diversified Group, a
business group of Peter Kiewit Sons', Inc. as of December 27, 1997 and December
28, 1996 and for each of the three years in the period ended December 27, 1997
which reports are included in the 1997 Annual Report on Form 10-K/A of Level 3
Communications, Inc., formerly Peter Kiewit Sons', Inc. We also consent to the
reference to our firm the Prospectus Supplement under the caption "Experts."
 
                                          PricewaterhouseCoopers LLP
                                          
                                          /s/ PricewaterhouseCoopers LLP
 
Omaha, Nebraska
March 4, 1999