Exhibit 12
MICHIGAN BELL TELEPHONE COMPANY

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
(Dollars in thousands)

					  Three Months              Three Months
					     Ended                     Ended
					    March 31                  March 31     
					      1994                     1993   
		  
1. Earnings                  
		  
   (a) Income before interest               
	expense and income taxes            $17,404                 $133,579    
		  
   (b) Single Business Tax                    7,350                    6,870   
		  
   (c) Portion of rental expense               
	 representative of the               
	 interest factor (1) (2)              3,195                    3,505    
		  
	 Total  1.(a) through (c)           $27,949                 $143,954    
		  
2. Fixed Charges                  
		  
   (a) Total interest deductions            $23,887                  $27,195    
		  
   (c) Portion of rental expense               
	 representative of the               
	 interest factor (1) (2)              3,195                    3,505   
		  
	 Total 2.(a) and (b)                $27,082                  $30,700    
		  
		  
3. Ratio  (1. divided by 2.)                 1.03 (3)                  4.69   
		  
		  
   (1)  The Company considers 1/3 of 
rental expense to be the amount 
representing return on capital and 
therefore it must be included in 
fixed charges.

   (2)   Earnings are income before income 
taxes and fixed charges. Since the 
Single Business Tax and rental 
expense have already been 
deducted, the Tax and the 1/3 
portion of rental expense 
considered to be fixed charges are 
added back.

   (3)  The results for the first quarter of 
1994 reflect a $137.8 million pre-
tax charge for work force 
restructuring (see M,D&A 
discussion of this charge).  This 
charge will be primarily funded 
from the Ameritech pension plan.