<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
3RD QUARTER 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>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<CASH>                                               0
<SECURITIES>                                         0
<RECEIVABLES>                                  285,300
<ALLOWANCES>                                    14,600
<INVENTORY>                                     13,500
<CURRENT-ASSETS>                               416,400
<PP&E>                                       4,424,400
<DEPRECIATION>                               3,032,700
<TOTAL-ASSETS>                               1,901,600
<CURRENT-LIABILITIES>                          452,700
<BONDS>                                        666,900
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       380,400
<OTHER-SE>                                     267,700
<TOTAL-LIABILITY-AND-EQUITY>                 1,901,600
<SALES>                                              0
<TOTAL-REVENUES>                             1,150,200
<CGS>                                                0
<TOTAL-COSTS>                                  882,500
<OTHER-EXPENSES>                                 1,200
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              33,600
<INCOME-PRETAX>                                232,900
<INCOME-TAX>                                    90,800
<INCOME-CONTINUING>                            142,100
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                (3,700)
<CHANGES>                                            0
<NET-INCOME>                                   138,400
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0