EXHIBIT 23.1




                         CONSENT OF INDEPENDENT AUDITORS



We consent to the  incorporation  by  reference in this  Registration  Statement
pertaining to the Gray  Communications  Systems,  Inc. 1992 Long-Term  Incentive
Plan of our report,  dated  January 26, 1999,  with respect to the  consolidated
financial  statements  of Gray  Communications  Systems,  Inc.  (the  "Company")
included in the Company's Annual Report on Form 10-K for the year ended December
31, 1998.


                                                      /s/ Ernst & Young LLP

Atlanta, Georgia
October 25, 1999