Coopers                                        Coopers & Lybrand L.L.P.
 & Lybrand                                      a professional services firm
                     


  
                   CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this registration statement
on Form S-8 (to be filed on June 12, 1996) of our reports dated January 22, 
1996, on our audits of the consolidated financial statements and the financial 
statement schedule of the Southern New England Telecommunications Corporation 
as of December 31, 1995 and 1994 and for the three years in the period ended 
December 31, 1995, which reports are included in or incorporated by reference
in the Corporation's Annual Report on Form 10-K.

COOPERS & LYBRAND L.L.P.

Hartford, Connecticut
June 12, 1996