<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
1ST QUARTER OF 1997 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>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                                  295,400
<ALLOWANCES>                                    17,800
<INVENTORY>                                     16,800
<CURRENT-ASSETS>                               392,100
<PP&E>                                       4,369,100
<DEPRECIATION>                               3,015,000
<TOTAL-ASSETS>                               1,841,100
<CURRENT-LIABILITIES>                          405,700
<BONDS>                                        666,900
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       380,400
<OTHER-SE>                                     248,400
<TOTAL-LIABILITY-AND-EQUITY>                 1,841,100
<SALES>                                              0
<TOTAL-REVENUES>                               383,500
<CGS>                                                0
<TOTAL-COSTS>                                  292,000
<OTHER-EXPENSES>                                   200
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              11,200
<INCOME-PRETAX>                                 80,100
<INCOME-TAX>                                    31,300
<INCOME-CONTINUING>                             48,800
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                (3,700)
<CHANGES>                                            0
<NET-INCOME>                                    45,100
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0