<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED STATEMENT OF INCOME FOR THE YEAR ENDED DECEMBER 31, 1996 AND THE
CONSOLIDATED BALANCE SHEET AT DECEMBER 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY
BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                             550<F1>
<SECURITIES>                                         0
<RECEIVABLES>                                    6,736<F1>
<ALLOWANCES>                                       567<F1>
<INVENTORY>                                        478<F1>
<CURRENT-ASSETS>                                 8,457<F1>
<PP&E>                                          75,680<F1>
<DEPRECIATION>                                  39,545<F1>
<TOTAL-ASSETS>                                  53,361<F1>
<CURRENT-LIABILITIES>                           10,350<F1>
<BONDS>                                         15,286<F1>
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           157<F1><F3>
<OTHER-SE>                                      12,819<F1><F3>
<TOTAL-LIABILITY-AND-EQUITY>                    53,361<F1>
<SALES>                                              0
<TOTAL-REVENUES>                                29,155<F1>
<CGS>                                                0
<TOTAL-COSTS>                                   23,077<F1>
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               1,082<F1>
<INCOME-PRETAX>                                  4,911<F1>
<INCOME-TAX>                                     1,782<F1>
<INCOME-CONTINUING>                              3,129<F1>
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                          273<F1>
<NET-INCOME>                                     3,402<F1>
<EPS-PRIMARY>                                     2.20<F2><F3>
<EPS-DILUTED>                                     2.18<F2><F3>
<FN>
<F1>RESTATED TO REFLECT THE MERGER OF BELL ATLANTIC CORPORATION AND NYNEX
CORPORATION COMPLETED ON AUGUST 14, 1997 AND ACCOUNTED FOR AS A POOLING OF
INTERESTS.
<F2>RESTATED TO REFLECT THE MERGER (FOOTNOTE F1) AND THE ADOPTION OF FINANCIAL
ACCOUNTING STANDARDS BOARD STATEMENT NO. 128, "EARNINGS PER SHARE."
<F3> ADJUSTED TO REFLECT A TWO-FOR-ONE STOCK SPLIT ON JUNE 1, 1998.
</FN>