Exhibit 23.1

                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
Level 3 Communications, Inc.:

We consent to the use of our report  dated  March 1, 2004,  with  respect to the
consolidated balance sheets of Level 3 Communications,  Inc. and subsidiaries as
of  December  31,  2003 and 2002,  and the related  consolidated  statements  of
operations,   changes  in  stockholders'  equity  (deficit),   cash  flows,  and
comprehensive  loss for the  years  then  ended,  which  report  appears  in the
December 31, 2003,  annual report on Form 10-K of Level 3  Communications,  Inc.
and subsidiaries, incorporated herein by reference.

Our report refers to a change in the method of accounting for goodwill effective
January 1, 2002,  upon adoption of Statement of Financial  Accounting  Standards
No.  142,  and a  change  in the  method  of  accounting  for  asset  retirement
obligations  on  January  1, 2003,  upon  adoption  of  Statement  of  Financial
Accounting  Standards  No.  143.  Our  report  also  refers  to our audit of the
disclosures added to revise the 2001 consolidated financial statements,  as more
fully  described in Notes 1 and 11 to the  consolidated  financial  statements.
However,  we were not engaged to audit,  review,  or apply any procedures to the
2001  consolidated   financial  statements  other  than  with  respect  to  such
disclosures.

/s/ KPMG LLP
    KPMG LLP

Denver, Colorado
May 12, 2004