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GRAY COMMUNICATIONS SYSTEMS, INC.
FORM 11-K
EXHIBIT INDEX
Exhibit Page
Number Exhibit Number
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23 Consent of Ernst & Young LLP to 14
incorporation of its report by
reference in Gray Communications
Systems, Inc. Registration Statement
on Form S-8, No. 33-84656 and No. 333-17773.
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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 of our report dated May
18, 2000, with respect to the financial statements and supplemental schedules of
Gray Communications Systems, Inc. Capital Accumulation Plan included in this
Annual Report (Form 11-K) for the year ended December 31, 1999.
/s/Ernst & Young LLP
Atlanta, Georgia
June 26, 2000
