Coopers                                  Coopers & Lybrand L.L.P.
& Lybrand


                                         a professional services firm




             CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference of our report
dated January 21, 1997, which include an explanatory paragraph 
related to the discontinuance of SFAS No. 71, "Accounting for 
Certain Types of Regulation," effective January 1, 1996, on our 
audits of the consolidated financial statements and financial 
statement schedule of The Southern New England Telephone Company 
as of December 31, 1996 and 1995 and for each of the three years
in the period ended December 31, 1996, 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.



Hartford, Connecticut                    /s/ Coopers & Lybrand L.L.P.
March 20, 1997                               Coopers & Lybrand L.L.P.