Exhibit 23
                                                                               
                                                                               
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                                       
                                       
      As independent public accountants, we hereby consent to the
   incorporation by reference of our report dated January 13, 1998,
   included in this Form 10-K for the year ended December 31, 1997, into
   Michigan Bell Telephone Company's previously filed Registration
   Statement File No. 33-51169.
   
      
      
      
      
   
   
   
   ARTHUR ANDERSEN LLP
   
   
   Chicago, Illinois
   March 12, 1998