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S-4
AVALON CABLE OF MICHIGAN INC/ filed this Form S-4 on 04/01/1999
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                                    EXPERTS
 
   The financial statements of Avalon Cable of Michigan Holdings, Inc. and
Subsidiaries as of December 31, 1998 and for the period from June 2, 1998
(inception) through December 31, 1998, included in this prospectus, have been
so included in reliance on the report of PricewaterhouseCoopers LLP,
independent accountants, given on the authority of said firm as experts in
auditing and accounting.
 
   The consolidated financial statements of Cable Michigan Inc. and
Subsidiaries as of December 31, 1997 and November 5, 1998, and for the year
ended December 31, 1997 and the period from January 1, 1998 through November 5,
1998, included in this prospectus, have been audited so included in reliance on
the report of PricewaterhouseCoopers LLP, independent accountants, given on the
authority of said firm as experts in auditing and accounting.
 
   The financial statements of Avalon Cable LLC as of December 31, 1998 and for
the period from October 21, 1998 (inception) through December 31, 1998,
included in this prospectus, have been so included in reliance on the report of
PricewaterhouseCoopers LLP, independent accountants, given on the authority of
said firm as experts in auditing and accounting.
 
   The financial statements of Amrac Clear View, a Limited Partnership as of
May 28, 1998 and for the period from January 1, 1998 through May 28, 1998,
included in this prospectus, have been so included in reliance on the report of
PricewaterhouseCoopers LLP, independent accountants, given on the authority of
said firm as experts in auditing and accounting.
 
   The financial statements of Amrac Clear View, a Limited Partnership as of
December 31, 1996 and 1997 and for each of the three years in the period ended
December 31, 1997, included in this prospectus, have been so included in
reliance on the report of Greenfield, Altman, Brown, Berger & Katz, P.C.,
independent accountants, given on the authority of said firm as experts in
auditing and accounting.
 
   The combined financial statements of Pegasus Cable Television of
Connecticut, Inc. and the Massachusetts operations of Pegasus Cable Television,
Inc. as of December 31, 1996 and 1997 and for each of the three years in the
period ended December 31, 1997, included in this prospectus, have been so
included in reliance on the report of PricewaterhouseCoopers LLP, independent
accountants, given on the authority of said firm as experts in auditing and
accounting.
 
   The financial statements of Taconic CATV as of December 31, 1997 and 1998
and for the years then ended have been included herein and in the registration
statement in reliance upon the report of KPMG LLP, independent certified public
accountants, appearing elsewhere herein, and upon the authority of said firm as
experts in accounting and auditing.
 
   The financial statements of Avalon Cable Holdings Finance, Inc. and Avalon
Cable Finance, Inc. as of December 31, 1998 and for the period from October 21,
1998 (inception) through December 31, 1998, included in this prospectus, have
been so included in reliance on the report of PricewaterhouseCoopers LLP,
independent accountants, given on the authority of said firm as experts in
auditing and accounting.
 
 
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