Exhibit 12


		MICHIGAN BELL TELEPHONE COMPANY

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

				   Six Months       Six Months
				     Ended             Ended
				    June 30,         June 30,             
				      1994              1993            
							
1. Earnings                                             
	(a) Income before interest                                      
	     expense, income taxes                                      
	     and cumulative effect of                                   
	     change in accounting
	     principles             $191,894         $282,932
		
(b) Single Business Tax               14,700           13,740  
					
(c) Portion of rental expense                                           
      representative of the                                             
      interest factor (1) (2)          5,416            6,685           
					
      Total  1.(a) through (c)      $212,010         $303,357        
												
2. Fixed Charges                                                
(a) Total interest deductions        $48,101          $53,356                 
					
(c) Portion of rental expense                                           
      representative of the                                             
      interest factor (1) (2)          5,416           6,685           
							
      Total 2.(a) and (b)            $53,517         $60,041                 
												
3. Ratio  (1. divided by 2.)           3.96            5.05            


   (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.