Exhibit (23)
                                                        AT&T Form 10-K
                                       
                       CONSENT OF INDEPENDENT AUDITORS

     We consent to the incorporation by reference in the registration
statements of American Telephone and Telegraph Company ("AT&T" or the
"Company") on Form S-3 for the Shareowner Dividend Reinvestment and Stock
Purchase Plan (Registration No. 33-49093), Form S-8 for the AT&T 1984 Stock
Option Plan (Registration No. 2-90983), Form S-8 for the AT&T Long Term
Savings and Security Plan (Registration Nos. 33-34265 and 33-31362), Form
S-8 for the AT&T Long Term Savings Plan for Management Employees
(Registration Nos. 33-34264, 33-29256, 33-21937 and 33-14373), Form S-8 for
the AT&T Retirement Savings and Profit Sharing Plan (Registration No.
33-39708), Form S-8 for Shares Issuable Under the Stock Option Plan of the
AT&T 1987 Long Term Incentive Program (Registration No. 33-20276), Form S-8
for the Shares for Growth Program (Registration No. 33-49089), Form S-4 for
the Consent Solicitation Statement/Prospectus (Registration No. 33-52119),
Form S-8 for the NCR Corporation Savings Plan (Registration No. 33-42917),
Form S-8 for the 1992 NCR Employee Stock Purchase Plan (Registration No.
33-48845), Form S-8 for the AT&T Capital Corporation Retirement and Savings
Plan (Registration No. 33-50821), Form S-8 for the AT&T of Puerto Rico,
Inc. Long Term Savings Plan for Management Employees (Registration No. 33-
50819), Form S-8 for the AT&T of Puerto Rico, Inc. Long Term Savings and
Security Plan (Registration No. 33-50817), Form S-8 for the AGCS Savings
Plan (Registration No. 33-50827), Form S-8 for the AGCS Hourly Savings Plan
(Registration No. 33-50829), Form S-3 for the AT&T $2,500,000,000 Notes and
Warrants to Purchase Notes (Registration No. 33-44438), and Form S-3 for
the AT&T $2,600,000,000 Notes and Warrants to Purchase Notes (Registration
No. 33-49589), and in the Post-Effective Amendment Nos. 1, 2 and 3 on Form
S-8 to Form S-4 Registration Statement (Registration No. 33-42150) for the
NCR Corporation 1989 Stock Compensation Plan (Registration No.
33-42150-01), the NCR Corporation 1984 Stock Option Plan (Registration No.
33-42150-02) and the NCR Corporation 1976 Stock Option Plan (Registration
No. 33-42150-03), respectively, the Post-Effective Amendment Nos. 1, 2 and
3 on Form S-8 to Form S-4 Registration Statement (Registration No.
33-26801) for the Eaton Financial Corporation Amended and Restated
Non-Statutory Directors' Stock Option Plan (Registration No. 33-26801-01),
the Eaton Financial Corporation Amended and Restated Employees' Incentive
Stock Option Plan (Registration No. 33-26801-02) and the Eaton Financial
Corporation Amended and Restated 1988 Nonqualified Stock Option Plan
(Registration No. 33-26801-03), respectively, and the Post-Effective
Amendment Nos. 1 and 2 on Form S-8 to Form S-4 Registration Statement
(Registration No. 33-45302) for the Teradata Corporation 1987 Incentive and
Other Stock Option Plan (Registration No. 33-45302-01) and the Teradata
Corporation Directors' Stock Option Plan (Registration No. 33-45302-02),
respectively, of our reports, which include an explanatory paragraph
regarding the change in 1993 in methods of accounting for postretirement
benefits, postemployment benefits and income taxes, dated January 27, 1994,
on our audits of the consolidated financial statements and consolidated
financial statement schedules of the Company and its subsidiaries at
December 31, 1993 and 1992, and for the years ended December 31, 1993, 1992
and 1991, which reports are incorporated by reference or included in this
Annual Report on Form 10-K.


COOPERS & LYBRAND

1301 Avenue of the Americas
New York, New York
March 24, 1994