<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM MICHIGAN
BELL TELEPHONE COMPANY'S DECEMBER 31, 1994 FINANCIAL STATEMENTS AND IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               DEC-31-1994
<CASH>                                          14,200
<SECURITIES>                                         0<F1>
<RECEIVABLES>                                  573,800
<ALLOWANCES>                                    38,200
<INVENTORY>                                     26,700
<CURRENT-ASSETS>                               602,400
<PP&E>                                       7,576,900
<DEPRECIATION>                               4,348,600
<TOTAL-ASSETS>                               4,033,800
<CURRENT-LIABILITIES>                          819,500
<BONDS>                                      1,128,900
<COMMON>                                     1,721,800
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                   (541,800)
<TOTAL-LIABILITY-AND-EQUITY>                 4,033,800
<SALES>                                              0<F2>
<TOTAL-REVENUES>                             2,854,700
<CGS>                                                0<F3>
<TOTAL-COSTS>                                2,379,700
<OTHER-EXPENSES>                               (4,800)
<LOSS-PROVISION>                                44,000
<INTEREST-EXPENSE>                              97,100
<INCOME-PRETAX>                                382,700
<INCOME-TAX>                                   103,400
<INCOME-CONTINUING>                            279,300
<DISCONTINUED>                                       0
<EXTRAORDINARY>                              (599,100)
<CHANGES>                                            0
<NET-INCOME>                                 (319,800)
<EPS-PRIMARY>                                     0.00
<EPS-DILUTED>                                     0.00
<FN>
<F1>SECURITIES ARE NOT MATERIAL AND THEREFORE HAVE NOT BEEN STATED SEPARATELY IN
THE FINANCIAL STATEMENTS. THIS AMOUNT IS INCLUDED IN THE "CASH" TAG.
<F2>NET SALES OF TANGIBLE PRODUCTS IS NOT MORE THAN 10% OF TOTAL OPERATING REVENUES
AND THEREFORE HAS NOT BEEN STATED SEPARATELY IN THE FINANCIAL STATEMENTS
PURSUANT TO REGULATION S-X, RULE 5-03(B). THIS AMOUNT IS INCLUDED IN THE "TOTAL
REVENUES" TAG.
<F3>COST OF TANGIBLE GOODS SOLD IS INCLUDED IN COST OF SERVICE AND PRODUCTS IN THE
FINANCIAL STATEMENTS AND THE "TOTAL COST" TAG, PURSUANT TO REGULATION S-X, RULE
5-03(B).
</FN>