<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
MICHIGAN BELL TELEPHONE COMPANY'S SEPT. 30, 1996 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-31-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                             200
<SECURITIES>                                         0<F1>
<RECEIVABLES>                                  765,000
<ALLOWANCES>                                  (38,900)
<INVENTORY>                                      5,600
<CURRENT-ASSETS>                               747,100
<PP&E>                                       7,985,600
<DEPRECIATION>                               4,933,500
<TOTAL-ASSETS>                               4,118,400
<CURRENT-LIABILITIES>                          742,100
<BONDS>                                      1,094,300
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     1,721,800
<OTHER-SE>                                   (336,300)
<TOTAL-LIABILITY-AND-EQUITY>                 4,118,400
<SALES>                                              0<F2>
<TOTAL-REVENUES>                             2,405,000
<CGS>                                                0<F3>
<TOTAL-COSTS>                                1,674,900
<OTHER-EXPENSES>                               (7,500)
<LOSS-PROVISION>                                54,100
<INTEREST-EXPENSE>                              63,300
<INCOME-PRETAX>                                674,300
<INCOME-TAX>                                   234,900
<INCOME-CONTINUING>                            439,400
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   439,400
<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>