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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statement
of Level 3 Communications, Inc. on Form S-3 of our report dated March 30, 1998,
on our audit of the consolidated statements of operations, cash flows and
changes in stockholders' equity of Level 3 Communications, Inc. (formerly Peter
Kiewit Sons', Inc.) for the year ended December 27, 1997 which report 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 caption "Experts".
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Omaha, Nebraska
January 17, 2001
