Exhibit 12
                                                                                
                                                                                
                         MICHIGAN BELL TELEPHONE COMPANY
                COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES
                                        
                              (Dollars in Millions)
                                        
                                  1996      1995      1994      1993      1992
                                  ----      ----      ----      ----      ----


1. EARNINGS

 a) Income before interest expense,
    income tax, extraordinary
    charge, cumulative effect
    of change in accounting
    principles and undistributed
    equity earnings (3)...... $1,002.8  $  863.1  $  477.3  $  584.2  $  548.0
    
 b) Single Business Tax (2) ..    31.4      26.2      28.3      27.6      25.2

 c) Portion of rental expense
    representative of the
    interest factor (1) (2)..     12.2      13.1      11.8      13.5      14.5
                              --------  --------  --------  --------  --------
     Total 1(a) through 1(c). $1,046.4  $  902.4  $  517.4  $  625.3  $  587.7
                              ========  ========  ========  ========  ========
2. FIXED CHARGES

 a) Total interest expense
    including capital
    lease obligations.......  $   85.1  $   90.3  $   97.1  $  104.8  $  108.4
    
 b) Capitalized interest .....     1.9       1.7       1.5       1.4       1.2

 c) Portion of rental expense
    representative of the
    interest factor (1)......     12.2      13.1      11.8      13.5      14.5
                              --------  --------  --------  --------  --------
     Total 2(a) through 2(c). $   99.2  $  105.1  $  110.4  $  119.7  $  124.1
                              ========  ========  ========  ========  ========

RATIO OF EARNINGS TO
FIXED CHARGES.................   10.55      8.59      4.69      5.22      4.74
                              ========  ========  ========  ========  ========

(1)  One-third of rental expense is considered to be the amount representing
     return on capital.
     
(2)  Earnings are income before income taxes and fixed charges.  Since the
     Single Business Tax (the Tax) and rental expense have already been
     deducted, the Tax and the one-third portion of rental expense considered
     to be fixed charges are added back.
     
(3)  The results for 1995 reflect a $64.9 million pretax credit primarily
     from settlement gains resulting from lump sum pension payments from the
     pension plan to former employees who left the business in the
     nonmanagement work force restructuring, partially offset by increased
     force costs related to the restructuring started in 1994, as well as a
     write-down of certain data processing equipment to net realizable value.
     Results for 1994 reflect a $174.4 million pretax charge associated with
     the nonmanagement work force restructuring.