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AVALON CABLE OF MICHIGAN INC/ filed this Form S-4/A on 05/28/1999
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To the Board of Directors
of Avalon Cable Holdings Finance, Inc.

   In our opinion, the accompanying consolidated balance sheet and the related
consolidated statement of operations and of cash flows present fairly, in all
material respects, the financial position of Avalon Cable Holdings Finance,
Inc. and its subsidiary (the "Company") as of December 31, 1998 and the results
of their operations and their cash flows for the period from October 21, 1998
(inception) through December 31, 1998, in conformity with generally accepted
accounting principles. These consolidated financial statements are the
responsibility of the Company's management; our responsibility is to express an
opinion on these consolidated financial statements based on our audit. We
conducted our audit of these consolidated statements in accordance with
generally accepted auditing standards which requires that we plan and perform
the audit to obtain reasonable assurance about whether the consolidated
financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the consolidated financial statements, assessing the accounting principles used
and significant estimates made by management, and evaluating the overall
financial statement presentation. We believe that our audit provides a
reasonable basis for the opinion expressed above.

PricewaterhouseCoopers LLP

New York, New York
March 30, 1999