EXHIBIT 23b

                       Consent of Independent Accountants

We consent to the incorporation by reference in the registration statements of
Verizon Communications Inc. on Form S-8, No. 333-66459; Form S-8, No. 333-66349;
Form S-3, No. 333-48083; Form S-8, No. 33-10378; Form S-4, No. 333-11573;
Form S-8, No. 333-33747; Form S-8, No. 333-41593; Form S-8, No. 333-42801; Form
S-4, No. 333-76171, Form S-8, No. 333-75553; Form S-8, No. 333-81619; Form S-3,
No. 333-78121-01; Form S-8, No. 333-76171; Form S-8, No. 333-50146; Form S-8,
No. 333-53830; Form S-3, No. 333-67412; Form S-3, No. 333-73612; Form S-4, No.
333-82408; and Form S-8, No. 333-82690 of our report dated February 14, 2000,
except as to the pooling-of-interests with GTE Corporation, which is as of June
30, 2000, on our audit of the consolidated financial statements and financial
statement schedule of Verizon Communications Inc. and its subsidiaries for the
year ended December 31, 1999, which report is included in this Annual Report on
Form 10-K/A.

/s/ PricewaterhouseCoopers LLP

New York, New York
May 31, 2002