EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of Gray Communications Systems, Inc. of our report dated
February 4, 2002 relating to the consolidated financial statements and
schedule, which appear in the Annual Report of Form 10-K for the year ended
December 31, 2002. We also consent to the reference to us under the heading
"Independent Accountants" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Atlanta, Georgia
May 16, 2002