<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE THIRD QUARTER 10-Q OF THE SOUTHERN
NEW ENGLAND TELEPHONE COMPANY AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH 10-Q.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-START>                             JAN-01-1994
<PERIOD-END>                               SEP-30-1994
<CASH>                                           58500
<SECURITIES>                                         0
<RECEIVABLES>                                   277000
<ALLOWANCES>                                     22500
<INVENTORY>                                       6100
<CURRENT-ASSETS>                                461200
<PP&E>                                         4082800
<DEPRECIATION>                                 1565600
<TOTAL-ASSETS>                                 3230200
<CURRENT-LIABILITIES>                           438000
<BONDS>                                         746300
<COMMON>                                        380400
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      781200
<TOTAL-LIABILITY-AND-EQUITY>                   3230200
<SALES>                                              0
<TOTAL-REVENUES>                               1107500
<CGS>                                                0
<TOTAL-COSTS>                                   837000
<OTHER-EXPENSES>                                  1400
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               40700
<INCOME-PRETAX>                                 228400
<INCOME-TAX>                                     92100
<INCOME-CONTINUING>                             136300
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    136300
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0