EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
(Form S-8 No. 33-84656 and Form S-8 No. 333-17773) pertaining to the Gray
Communications Systems, Inc. Capital Accumulation Plan, the Registration
Statements (Form S-8 No. 333-15711 and Form S-8 No. 333-89855) pertaining to the
Gray Communications Systems, Inc. 1992 Long-Term Incentive Plan and the
Registration Statement (Form S-8 No. 333-42377) pertaining to the Non-Employee
Directors Stock Option Plan of our report dated February 4, 2002, with respect
to the consolidated financial statements and schedule of Gray Communications
Systems, Inc. for the year ended December 31, 2001, filed with the Securities
and Exchange Commission.


PricewaterhouseCoopers LLP

Atlanta, Georgia
March 27, 2002


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