<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
MICHIGAN BELL TELEPHONE COMPANY'S SEPTEMBER 30, 1995 FINANCIAL STATEMENTS
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               SEP-30-1995
<CASH>                                               0
<SECURITIES>                                         0<F1>
<RECEIVABLES>                                  664,800
<ALLOWANCES>                                    38,100
<INVENTORY>                                     13,900
<CURRENT-ASSETS>                               681,300
<PP&E>                                       7,745,600
<DEPRECIATION>                               4,603,000
<TOTAL-ASSETS>                               4,119,100
<CURRENT-LIABILITIES>                          768,200
<BONDS>                                      1,093,200
<COMMON>                                     1,721,800
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                    (382,200)
<TOTAL-LIABILITY-AND-EQUITY>                 4,119,100
<SALES>                                              0<F2>
<TOTAL-REVENUES>                             2,190,600
<CGS>                                                0<F3>
<TOTAL-COSTS>                                1,520,600
<OTHER-EXPENSES>                                (1,400)
<LOSS-PROVISION>                                27,200
<INTEREST-EXPENSE>                              68,600
<INCOME-PRETAX>                                602,800
<INCOME-TAX>                                   204,700
<INCOME-CONTINUING>                            398,100
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   398,100
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<FN>
<F1>SECURITIES ARE NOT MATERIAL AND THEREFORE HAVE NOT BEEN STATED SEPARATELY
IN THE FINANCIAL STATEMENTS. THIS AMOUNT IS INCLUDED IN THE CASH TAG.
<F2>NET SALES OF TANGIBLE PRODUCTS IS NOT MORE THAN 10% OF TOTAL OPERATING
REVENUES AND THEREFORE HAS NOT BEEN STATED SEPARATELY IN THE FINANCIAL
STATEMENTS PURSUANT TO REGULATION S-X, RULE 5-03(B). THIS AMOUNT IS
INCLUDED IN THE "TOTAL REVENUES" TAG.
<F3>COST OF TANGIBLE GOODS SOLD IS INCLUDED IN COST OF SERVICE AND PRODUCTS
IN THE FINANCIAL STATEMENTS AND THE "TOTAL COST" TAG, PURSUANT TO
REGULATION S-X, RULE 5-03(B).
</FN>