EXHIBIT 23.1

                      CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by 
reference in this Prospectus Supplement and Registration Statement of 
Telephone and Data Systems, Inc. of our report dated January 29, 1997 (except 
with respect to the matter discussed in Note 16, as to which the date is 
February 4, 1997) on the consolidated financial statements of Telephone and 
Data Systems, Inc. and Subsidiaries, incorporated by reference in the 
Telephone and Data Systems, Inc. Form 10-K for the year ended December 31, 
1996 and to the incorporation by reference in this Prospectus Supplement of 
our report dated January 29, 1997, (except with respect to the matter 
discussed in Note 16, as to which the date is February 4, 1997) on the 
financial statement schedules of Telephone and Data Systems, Inc., included 
in the Telephone and Data Systems, Inc. Form 10-K for the year ended December 
31, 1996. We also consent to the incoporation by reference of our reports 
dated December 15, 1997 on the financial statements of the United States 
Cellular Group, the TDS Telecommunications Group, the Aerial Communications 
Group and the TDS Group for the year ended December 31, 1996, and our report 
dated January 29, 1997 (except with respect to the matters discussed in Note 
16 and Note 17, as to which the date is December 15, 1997) on the 
consolidated financial statements of Telephone and Data Systems, Inc. and 
Subsidiaries for the year ended December 31, 1996, included in the Telephone 
and Data Systems Inc. Proxy Statement/Prospectus dated December 18, 1997. We 
also consent to all references to our Firm included in this Prospectus 
Supplement and Registration Statement.

/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP

Chicago, Illinois
February 2, 1998