CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference of our report,
which includes an explanatory paragraph related to the
discontinuance of SFAS No. 71, "Accounting for Certain Types
of Regulation" in 1995 and the changes in accounting methods
in 1993,  dated January 22, 1996 on our audits of the
consolidated financial statements and financial statement
schedule of The Southern New England Telephone Company as of
December 31, 1995 and 1994 and for each of the three years
in the period ended December 31, 1995, included in this
Annual Report on Form 10-K, in the following document filed
by The Southern New England Telephone Company:

  Registration Statement No. 33-51371 on Form S-3 relating
  to the registration of $540 million of Debt Securities.



Coopers & Lybrand L.L.P.


Hartford, Connecticut
March 20, 1996