EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3) and the related Prospectus of Gray
Communications Systems, Inc. for the registration of Common Stock, Preferred
Stock, Debt Securities and the related Prospectus of Gray Communications
Systems for the registration of 3,000,000 shares of Class B Common Stock and to
the incorporation by reference therein of our reports and schedule of Gray
Communications Systems, Inc. included in its Annual Report (Form 10-K) for the
year ended December 31, 2001, filed with the Securities and Exchange Commission.


/s/ Ernst & Young LLP

Atlanta, Georgia
May 16, 2002