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 No. 333-66785), Form S-8 (File No.
333-66459), Form S-8 (File No. 333-66349), Form S-3 (File No. 33-49085), 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-8 (File No. 33-36551), 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-3 (File No. 333-42801), and Form S-8 (File No. 333-45985) of our
report dated February 9, 1999, on our audits of the consolidated financial
statements and financial statement schedule of the Company and its subsidiaries
as of December 31, 1998 and December 31, 1997, and for each of the three years
in the period ended December 31, 1998, which report is included in this Annual
Report on Form 10-K.





/s/ PricewaterhouseCoopers LLP

New York, New York
March 29, 1999