<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
3RD QUARTER 1996 FORM 10-Q OF THE SOUTHERN NEW ENGLAND TELEPHONE COMPANY
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                         108,100
<SECURITIES>                                         0
<RECEIVABLES>                                  321,400
<ALLOWANCES>                                    28,100
<INVENTORY>                                     12,800
<CURRENT-ASSETS>                               544,000
<PP&E>                                       4,286,600
<DEPRECIATION>                               2,973,400
<TOTAL-ASSETS>                               1,925,500
<CURRENT-LIABILITIES>                          439,800
<BONDS>                                        746,800
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       380,400
<OTHER-SE>                                     230,800
<TOTAL-LIABILITY-AND-EQUITY>                 1,925,500
<SALES>                                              0
<TOTAL-REVENUES>                             1,160,500
<CGS>                                                0
<TOTAL-COSTS>                                  865,500
<OTHER-EXPENSES>                               (2,100)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              34,400
<INCOME-PRETAX>                                262,700
<INCOME-TAX>                                    99,300
<INCOME-CONTINUING>                            163,400
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   163,400
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0