EXHIBIT 24
 
                      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. 33-10377 and 2-96246) of
our report dated April 19, 1996 on our audits of the financial statements of
the Bell Atlantic Savings Plan for Salaried Employees as of December 31, 1995
and 1994 and for the years then ended, and the accompanying schedule of
investments as of December 31, 1995, which report is included in this Annual
Report on Form 11-K, which is filed as Exhibit 99a to Form 10-K of Bell
Atlantic Corporation for the year ended December 31, 1995.
 
 
Coopers & Lybrand L.L.P.
 
2400 Eleven Penn Center
Philadelphia, Pennsylvania
April 29, 1996