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AVALON CABLE OF MICHIGAN INC/ filed this Form S-4/A on 05/28/1999
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                          INDEPENDENT AUDITORS' REPORT

Board of Directors
Taconic Technology Corp.

   We have audited the balance sheets of Taconic CATV (a component of Taconic
Technology Corp. as described in note 1) as of December 31, 1997 and 1998, and
the related statements of operations and component equity, and cash flows for
the years then ended. These financial statements are the responsibility of the
Company's management. Our responsibility is to express an opinion on these
financial statements based on our audits.

   We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for our opinion.

   In our opinion, the financial statements referred to above present fairly,
in all material respects, the financial position of Taconic CATV (a component
of Taconic Technology Corp.) at December 31, 1997 and 1998, and the results of
its operations and its cash flows for the years then ended in conformity with
generally accepted accounting principles.


Albany, New York
March 23, 1999