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. 33-10378 and 2-92149) of
our report dated April 10, 1997 on our audits of the financial statements of
the Bell Atlantic Savings and Security Plan (Non-Salaried Employees) as of
December 31, 1996 and 1995 and for the years then ended, and the accompanying
schedule of investments as of December 31, 1996, which report is included in
this Annual Report on Form 11-K, which is filed as Exhibit 99b to Form 10-K of
Bell Atlantic Corporation for the year ended December 31, 1996.
 
 
Coopers & Lybrand L.L.P.
 
2400 Eleven Penn Center
Philadelphia, Pennsylvania
April 18, 1997