<ARTICLE>             5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
MICHIGAN BELL TELEPHONE COMPANY'S SEPTEMBER 30, 1994 FINANCIAL
STATEMENTS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>      1,000
       
                       
<FISCAL-YEAR-END>                        DEC-31-1994
<PERIOD-END>                             SEP-30-1994
<PERIOD-TYPE>             9-MOS
<CASH>                                         3,000
<SECURITIES>                                       0
<RECEIVABLES>                                590,700
<ALLOWANCES>                                  46,100
<INVENTORY>                                   33,700
<CURRENT-ASSETS>                             597,300
<PP&E>                                     7,645,700
<DEPRECIATION>                             3,405,200
<TOTAL-ASSETS>                             5,056,700
<CURRENT-LIABILITIES>                        889,500
<BONDS>                                    1,131,100
<COMMON>                                   1,721,800
<PREFERRED-MANDATORY>                              0
<PREFERRED>                                        0
<OTHER-SE>                                   (28,300)
<TOTAL-LIABILITY-AND-EQUITY>               5,056,700
<SALES>                                            0<F1>
<TOTAL-REVENUES>                            2,111,700
<CGS>                                              0<F2>
<TOTAL-COSTS>                              1,832,700
<OTHER-EXPENSES>                              (4,200)
<LOSS-PROVISION>                              32,300
<INTEREST-EXPENSE>                            73,300
<INCOME-PRETAX>                              209,900
<INCOME-TAX>                                  57,700
<INCOME-CONTINUING>                          152,200
<DISCONTINUED>                                     0
<EXTRAORDINARY>                                    0
<CHANGES>                                          0
<NET-INCOME>                                 152,200
<EPS-PRIMARY>                                   0.00
<EPS-DILUTED>                                   0.00
<FN>
<F1>NET SALES OF TANGIBLE PRODUCTS IS NOT MORE THAN 10%
OF TOTAL OPERATING REVENUES AND THEREFORE HAS NOT BEEN
STATED SEPARATELY IN THE FINANCIAL STATEMENTS PURSUANT
TO REGULATION S-X, RULE 5-03(B).  THIS AMOUNT IS
INCLUDED IN THE "TOTAL REVENUES" TAG.
<F2>COST OF TANGIBLE GOODS SOLD IS INCLUDED IN COST OF
SERVICE AND PRODUCTS IN THE FINANCIAL STATEMENTS AND
THE "TOTAL COST" TAG, PURSUANT TO REGULATION S-X,
RULE 5-03(B).
</FN>