<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
MICHIGAN BELL TELEPHONE COMPANY'S MARCH 31, 1997 FINANCIAL STATEMENTS
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          23,600
<SECURITIES>                                         0<F1>
<RECEIVABLES>                                  754,700
<ALLOWANCES>                                   (52,000)
<INVENTORY>                                      8,200
<CURRENT-ASSETS>                               749,500
<PP&E>                                       8,134,400
<DEPRECIATION>                               5,146,500
<TOTAL-ASSETS>                               4,073,500
<CURRENT-LIABILITIES>                          657,600
<BONDS>                                      1,093,700
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                     1,721,800
<OTHER-SE>                                    (338,400)
<TOTAL-LIABILITY-AND-EQUITY>                 4,073,500
<SALES>                                              0<F2>
<TOTAL-REVENUES>                               843,000
<CGS>                                                0<F3>
<TOTAL-COSTS>                                  561,800
<OTHER-EXPENSES>                                (1,000)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              21,100
<INCOME-PRETAX>                                261,100
<INCOME-TAX>                                    90,200
<INCOME-CONTINUING>                            170,900
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   170,900
<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>