Exhibit 23.3



                       CONSENT OF INDEPENDENT ACCOUNTANTS





To the Board of Directors
Belmont Telephone Company
Madison, Wisconsin


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No.  333-98859) of Lynch  Interactive  Corporation  pertaining to the 401(k)
Savings Plan of Lynch Interactive  Corporation and the Upper Peninsula Telephone
Company 401(k) Plan and Trust of our report dated January 16, 2003, with respect
to the  financial  statements of Belmont  Telephone  Company for the years ended
December  31, 2002 and 2001  included in this Annual  Report (Form 10-K) for the
year ended December 31, 2003.





                                                     SIEPERT & CO. LLP
                                                     Certified Public Accountant


Beloit, Wisconsin

April 1, 2004






<PAGE>


                       CONSENT OF INDEPENDENT ACCOUNTANTS





To the Board of Directors
Cuba City Telephone Exchange Company
Madison, Wisconsin


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No.  333-98859) of Lynch  Interactive  Corporation  pertaining to the 401(k)
Savings Plan of Lynch Interactive  Corporation and the Upper Peninsula Telephone
Company 401(k) Plan and Trust of our report dated January 16, 2003, with respect
to the financial  statements  of Cuba City  Telephone  Exchange  Company for the
years ended  December  31, 2002 and 2001  included in this Annual  Report  (Form
10-K) for the year ended December 31, 2003.





                                                    SIEPERT & CO. LLP
                                                    Certified Public Accountants


Beloit, Wisconsin

April 1, 2004




<PAGE>


                       CONSENT OF INDEPENDENT ACCOUNTANTS





To the Board of Directors
Lynch Michigan Telephone Holding Corporation


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No.  333-98859) of Lynch  Interactive  Corporation  pertaining to the 401(k)
Savings Plan of Lynch Interactive  Corporation and the Upper Peninsula Telephone
Company 401(k) Plan and Trust of our report dated March 4, 2002, with respect to
the financial  statements of Lynch Michigan  Telephone  Holding  Corporation and
Subsidiaries  for the year ended  December  31,  2001,  included  in this Annual
Report (Form 10-K) for the year ended December 31, 2003.





                                                    SIEPERT & CO. LLP
                                                    Certified Public Accountants


Beloit, Wisconsin

April 1, 2004




<PAGE>


                       CONSENT OF INDEPENDENT ACCOUNTANTS





To the Board of Directors
Upper Peninsula Telephone Company
Carney, Michigan


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No.  333-98859) of Lynch  Interactive  Corporation  pertaining to the 401(k)
Savings Plan of Lynch Interactive  Corporation and the Upper Peninsula Telephone
Company 401(k) Plan and Trust of our report dated January 17, 2003, with respect
to the financial  statements of Upper Peninsula  Telephone Company for the years
ended  December 31, 2002 and 2001 included in this Annual Report (Form 10-K) for
the year ended December 31, 2003.





                                                    SIEPERT & CO. LLP
                                                    Certified Public Accountants


Beloit, Wisconsin

April 1, 2004