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
Statement (Form S-8 No. 333-15711) 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 report dated January 27, 1998,
except for the Pending Acquisition of Note C, as to which the date is February
13, 1998, 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, 1997.


                                                              Ernst & Young LLP

Atlanta, Georgia
February 27, 1998