Exhibit 23(c)

                                CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the Registration Statement of
Southern New England Telecommunications Corporation Form S-4 (File No.
___________) of our reports, of which one includes an explanatory paragraph
describing the fact that the Corporation discontinued accounting for the
operations of its telephone subsidiary in accordance with Statement of
Financial Accounting Standards No. 71, effective January 1, 1996 and, in 1993,
the Corporation changed its method of accounting for postretirements benefits
other than pensions, postemployment benefits and income taxes, dated January
22, 1996, on our audits of the consolidated financial statements and the
financial statement schedule of Southern New England Telecommunications
Corporation as of December 31, 1995 and 1994, and for the years ended
December 31, 1995, 1994 and 1993 which reports are included in or incorporated
by reference in the Corporation*s Annual Report on Form 10-K.  We also consent
to the reference to our Firm under the caption "Experts".

/s/Coopers & Lybrand L.L.P.

February 27, 1997
Hartford, Connecticut