SECURITIES AND EXCHANGE COMMISSION

                         Washington, D.C.  20549


                                                 



                                 FORM 8-K

                              CURRENT REPORT

                    PURSUANT TO SECTION 13 OR 15(d) OF
                   THE SECURITIES EXCHANGE ACT OF 1934




Date of Report (Date of earliest event reported):   April 23, 1997      


             THE SOUTHERN NEW ENGLAND TELEPHONE COMPANY                   
         (Exact name of registrant as specified in its charter)


   Connecticut                1-6654                   06-0542646         
(State or other             (Commission             (I.R.S. Employer
jurisdiction of              File Number)            Identification No.)
incorporation)


227 Church Street, New Haven, Connecticut              06510              
(Address of principal executive offices)             (Zip Code)


Registrant's telephone number, including area code:  (203)  771-5200      


                             Not Applicable                               
        (Former name or former address, if changed since last report)












                                  - 1 -



Item 5. Other events.

    Southern New England Telecommunications Corporation, parent of the 
registrant,  announced today that first quarter net income was  
$42.4 million or $0.64 per share compared with $52.2 million or $0.80 per 
share in first-quarter 1996.  The 1997 figures include an extraordinary 
after-tax charge of $3.7 million or $0.06 per share for redeeming debt.
Income before the extraordinary charge was $46.1 million or $0.70 per
share, down 12.5 percent from the 1996 quarter.

   Consolidated revenues and sales for the first quarter were up 1.8 percent 
to $482.7 million.   

    The news release providing the announcement is filed as an exhibit 
hereto and is incorporated herein by reference.


Item 7. Financial Statements, Pro forma Financial
         Information and Exhibits.

    Exhibit 20.  News release issued April 23, 1997.

































                                  - 2 -






                                SIGNATURES

    Pursuant to the requirements of the Securities Exchange Act of 1934, 
the registrant has duly caused this report to be signed on its behalf by 
the undersigned, thereunto duly authorized.


                                          THE SOUTHERN NEW ENGLAND
                                          TELEPHONE COMPANY



Dated: April 23, 1997                   By:     /s/Madelyn M. DeMatteo  
                                                   Madelyn M. Dematteo
                                                       Secretary





































                                  - 3 -






                THE SOUTHERN NEW ENGLAND TELEPHONE COMPANY

                                 FORM 8-K

                              EXHIBIT INDEX




    Exhibit
     Number 

      20    News release issued April 23, 1997.