<ARTICLE>                     5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM PACIFIC BELL
AND SUBSIDIARIES' DECEMBER 31, 1997 CONSOLIDATED FINANCIAL STATEMENTS AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
       
                                     
<PERIOD-TYPE>                                  YEAR
<FISCAL-YEAR-END>                       DEC-31-1997
<PERIOD-END>                            DEC-31-1997
<CASH>                                           43
<SECURITIES>                                      0
<RECEIVABLES>                                 2,436
<ALLOWANCES>                                    237
<INVENTORY>                                       0<F1>
<CURRENT-ASSETS>                              2,703
<PP&E>                                       29,681
<DEPRECIATION>                               17,606
<TOTAL-ASSETS>                               15,503
<CURRENT-LIABILITIES>                         4,011
<BONDS>                                       5,588
<PREFERRED-MANDATORY>                             0
<PREFERRED>                                       0
<COMMON>                                        225
<OTHER-SE>                                    3,048
<TOTAL-LIABILITY-AND-EQUITY>                 15,503
<SALES>                                           0<F2>
<TOTAL-REVENUES>                              9,938
<CGS>                                             0<F3>
<TOTAL-COSTS>                                 4,218
<OTHER-EXPENSES>                              2,021
<LOSS-PROVISION>                                245
<INTEREST-EXPENSE>                              461
<INCOME-PRETAX>                                  54
<INCOME-TAX>                                     46
<INCOME-CONTINUING>                               8
<DISCONTINUED>                                    0
<EXTRAORDINARY>                                   0
<CHANGES>                                       342
<NET-INCOME>                                    350
<EPS-PRIMARY>                                     0
<EPS-DILUTED>                                     0
<FN>
<F1> THIS AMOUNT IS IMMATERIAL.
<F2> 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.
<F3> COST OF TANGIBLE GOODS SOLD IS INCLUDED IN COST OF SERVICES AND PRODUCTS
     IN THE FINANCIAL STATEMENTS AND THE "TOTAL-COST" TAG, PURSUANT TO
     REGULATION S-X, RULE 5-03(B).
</FN>