EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS




We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement  on Form S-8 (No.  333-68785,  No.  333-89595  and No.  333-85609)  of
Westwood  One,  Inc.  of our report  dated  February  10,  2003  relating to the
financial statements and financial statement schedule, which appear in this Form
10-K.





New York, New York
February 10, 2003