EXHIBIT 12
1996 Form 10-K




       Southern New England Telecommunications Corporation
                         Computation of
               Ratio of Earnings to Fixed Charges
                                



Dollars in Millions, For the Year Ended December 31,                 1996
                                             
Income before income taxes                                          $300.4
                                             
Add:                                   
   Interest on indebtedness                                           88.2
   Portion of rents representative of    
     the interest factor                                               7.0
                                             
Earnings before fixed charges and income taxes (1)                  $395.6
                                          
Fixed charges                          
   Interest charges                                                 $ 95.4
   Portion of rents representative of    
     the interest factor                                               7.0
                                             
Fixed charges (2)                                                   $102.4
                                             
Ratio of earnings to fixed charges [(1) divided by (2)]               3.86