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                                                                      EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 33-84656 and Form S-8 No. 333-17773) pertaining to the Gray
Communications Systems, Inc. Capital Accumulation Plan, in the Registration
Statements (Form S-8 No. 333-15711 and Form S-8 No. 333-89855) pertaining to the
Gray Communications Systems, Inc. 1992 Long-Term Incentive Plan and in the
Registration Statement (Form S-8 No. 333-42377) pertaining to the Gray
Communications Systems, Inc. Non-Employee Directors Stock Option Plan of our
reports dated January 29, 2001 with respect to the consolidated financial
statements and schedule of Gray Communications Systems, Inc. included in the
Annual Report (Form 10-K) for the year ended December 31, 2000.



                                                  Ernst & Young LLP


Atlanta, Georgia
March 8, 2001




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