<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
STATEMENT OF INCOME FOR THE YEAR ENDED DECEMBER 31, 1996 AND THE BALANCE SHEET
AT DECEMBER 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           8,973
<SECURITIES>                                         0
<RECEIVABLES>                                  161,272
<ALLOWANCES>                                    11,495
<INVENTORY>                                      1,707
<CURRENT-ASSETS>                               191,005<F1>
<PP&E>                                       1,521,071
<DEPRECIATION>                                 731,585
<TOTAL-ASSETS>                                 994,431<F1>
<CURRENT-LIABILITIES>                          263,955<F1>
<BONDS>                                        247,735
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       191,968
<OTHER-SE>                                      80,195<F1>
<TOTAL-LIABILITY-AND-EQUITY>                   994,431
<SALES>                                              0
<TOTAL-REVENUES>                               597,224<F1>
<CGS>                                                0
<TOTAL-COSTS>                                  497,784<F1>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              18,825
<INCOME-PRETAX>                                 80,990
<INCOME-TAX>                                    32,198
<INCOME-CONTINUING>                             48,792
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                          286
<NET-INCOME>                                    49,078
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<FN>
<F1>RESTATED AS A RESULT OF THE MERGER OF BELL ATLANTIC CORPORATION AND NYNEX
CORPORATION COMPLETED ON AUGUST 14, 1997 AND ACCOUNTED FOR AS A POOLING OF
INTERESTS.
</FN>