EXHIBIT 23
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We consent to the incorporation by reference in the registration statements
of Bell Atlantic Corporation on Form S-8 (File Nos. 33-10378 and 2-92149) of
our report dated April 15, 1994 on our audits of the financial statements of
Bell Atlantic Savings and Security Plan (Non-Salaried Employees) as of December
31, 1993 and 1992 and for the years then ended, and the schedule of investments
of the Bell Atlantic Master Savings Trust as of December 31, 1993, which report
is included in this Annual Report on Form 11-K, which is filed as Exhibit 99b
to Form 10-K of Bell Atlantic Corporation for the year ended December 31, 1993.
 
                                          Coopers & Lybrand
 
2400 Eleven Penn Center
Philadelphia, Pennsylvania
April 28, 1994