<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
MICHIGAN BELL TELEPHONE COMPANY'S DECEMBER 31, 1996 FINANCIAL STATEMENTS
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                             200
<SECURITIES>                                         0<F1>
<RECEIVABLES>                                  789,400
<ALLOWANCES>                                   (52,000)
<INVENTORY>                                      6,500
<CURRENT-ASSETS>                               755,600
<PP&E>                                       8,072,600
<DEPRECIATION>                               5,031,600
<TOTAL-ASSETS>                               4,137,800
<CURRENT-LIABILITIES>                          707,500
<BONDS>                                      1,094,200
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     1,721,800
<OTHER-SE>                                    (328,700)
<TOTAL-LIABILITY-AND-EQUITY>                 4,137,800
<SALES>                                              0<F2>
<TOTAL-REVENUES>                             3,238,300
<CGS>                                                0<F3>
<TOTAL-COSTS>                                2,244,500
<OTHER-EXPENSES>                                (9,400)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              85,100
<INCOME-PRETAX>                                918,100
<INCOME-TAX>                                   316,000
<INCOME-CONTINUING>                            602,100
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   602,100
<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>