EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Amendment No. 1 to Form S-3 No. 333-88694) 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 dated
January 29, 2001, with respect to the consolidated financial statements 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
July 12, 2002