EXHIBIT 23



                      CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the registration statements of
Bell Atlantic Corporation on Form S-3 (File No. 333-48083), Form S-3 (File No.
33-30642), Form S-3 (File No. 33-8451), Form S-8 (File No. 33-10377), Form S-8
(File No. 33-10378), Form S-8 (File No. 33-58681), Form S-8 (File No. 33-58683),
Form S-8 (File No. 333-00409), Form S-3 (File No. 33-36551), Form S-3 (File No.
33-49085), Form S-3 File No. (33-62393), Form S-4 (File No. 333-11573), Form S-8
(File No. 333-33747), Form S-8 (File No. 333-41593), Form S-8 (File No. 333-
42801), and Form S-8 (File No. 333-45985), of our reports dated February 9,
1998, on our audits of the consolidated financial statements and financial
statement schedule of the Company and its subsidiaries as of December 31, 1997
and December 31, 1996, and for each of the three years in the period ended
December 31, 1997, which reports are incorporated by reference or included in
this Annual Report on Form 10-K.



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


1301 Avenue of the Americas
New York, New York
March 25, 1998