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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Level 3 Communications, Inc. of our report dated March
30, 1998, on our audit of the consolidated statements of operations, cash flows,
changes in stockholders' equity and comprehensive income (loss) of Level 3
Communications, Inc. (formerly Peter Kiewit Sons', Inc.) for the year ended
December 27, 1997 which report also is included in the 1999 Annual Report on
Form 10-K of Level 3 Communications, Inc. We also consent to the reference to
our firm under the heading "Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Omaha, Nebraska
June 8, 2000
