EXHIBIT 23.1

                         INDEPENDENT AUDITOR'S CONSENT

We consent to the incorporation by reference in the Registration Statements of
Gray Communications Systems, Inc. (Form S-8 No. 33-84656 and Form S-8 No.
333-17773) pertaining to the Gray Communications Systems, Inc. Capital
Accumulation Plan, the Registration Statements (Form S-8 333-15711 and Form S-8
No. 333-89855) pertaining to the Gray Communications Systems, Inc. 1992
Long-Term Incentive Plan and the Registration Statement (Form S-8 No.
333-42377) pertaining to the Non-Employee Directors Stock Option Plan of our
report on the consolidated financial statements of Stations Holding Company,
Inc. and Subsidiaries dated March 15, 2002 except for the subsequent events
described in Note Q as to which the date is June 4, 2002, appearing in this
Report on Form 8-K.


/s/ McGladrey & Pullen, LLP



Rockford, Illinois
July 17, 2002