EXHIBIT 11
                    BellSouth Corporation
              Computation of Earnings Per Share

                     For the Three Month    For the Nine Month
                        Periods Ended          Periods Ended
                        September 30,          September 30,
                       1996        1995       1996       1995
Earnings Per Common Share:
                                                       
Income Before                                          
 Extraordinary                                         
 Losses             $   631     $   559    $ 2,230     $ 1,663
Extraordinary                                          
 Loss for                                              
 Discontinuance of                                     
 SFAS No.71, net of                                    
 tax                     --          --         --      (2,718)
Extraordinary Loss                                     
 on Early                                              
 Extinguishment of                                     
 Debt, net of tax        --          --         --         (16)
Net Income (Loss)   $   631     $   559    $ 2,230     $(1,071)
                                                       
Weighted average                                       
shares outstanding      994         993        994         993
                                                       
Earnings per Common                                    
 Share Before                                          
 Extraordinary                                         
 Losses             $   .63     $   .56    $  2.24     $  1.67
Extraordinary                                          
 Loss for                                              
 Discontinuance of                                     
 SFAS No.71, net of                                    
 tax                     --          --         --       (2.73)
Extraordinary Loss                                     
 on Early                                              
 Extinguishment of                                     
 Debt, net of tax        --          --         --        (.02)
Earnings (Loss) Per                                    
 Common Share       $   .63     $   .56    $  2.24     $ (1.08)
                                                       
                                                  EXHIBIT 11
                    BellSouth Corporation
        Computation of Earnings Per Share (continued)
                              
                     For the Three Month    For the Nine Month
                        Periods Ended          Periods Ended
                        September 30,          September 30,
                       1996        1995       1996       1995
Primary Earnings Per Common Share:
                                                       
Income Before                                          
 Extraordinary                                         
 Losses             $   631     $   559    $ 2,230     $ 1,663
Extraordinary                                          
 Loss for                                              
 Discontinuance of                                     
 SFAS No.71, net of                                    
 tax                     --          --         --      (2,718)
Extraordinary Loss                                     
 on Early                                              
 Extinguishment of                                     
 Debt, net of tax        --          --         --         (16)
Net Income (Loss)   $   631     $   559    $ 2,230     $(1,071)
                                                       
Weighted average                                       
 shares outstanding     994         993        994         993
Incremental shares                                     
 from assumed                                          
 exercise of stock                                     
 options and                                           
 payment of                                            
 performance share                                     
 awards                   2           2          2           1
Total Shares            996         995        996         994
                                                       
Earnings per Common                                    
 Share Before                                          
 Extraordinary                                         
 Losses             $   .63     $   .56    $  2.24     $  1.67
Extraordinary                                          
 Loss for                                              
 Discontinuance of                                     
 SFAS No.71, net of                                    
 tax                     --          --         --       (2.73)
Extraordinary Loss                                     
 on Early                                              
 Extinguishment of                                     
 Debt, net of tax        --          --         --        (.02)
Earnings (Loss) Per                                    
 Common Share       $   .63     $   .56    $  2.24     $ (1.08)
                                
                                                       
                              

                                                  EXHIBIT 11
                    BellSouth Corporation
        Computation of Earnings Per Share (continued)
                              
                     For the Three Month    For the Nine Month
                        Periods Ended          Periods Ended
                        September 30,          September 30,
                       1996        1995       1996       1995
Fully Diluted Earnings Per Common Share:
                                                       
Income Before                                          
 Extraordinary                                         
 Losses             $   631     $   559    $ 2,230     $ 1,663
Extraordinary                                          
 Loss for                                              
 Discontinuance of                                     
 SFAS No.71, net of                                    
 tax                     --          --         --      (2,718)
Extraordinary Loss                                     
 on Early                                              
 Extinguishment of                                     
 Debt, net of tax        --          --         --         (16)
Net Income (Loss)   $   631     $   559    $ 2,230     $(1,071)
                                                       
Weighted average                                       
 shares outstanding     994         993        994         993
Incremental shares                                     
 from assumed                                          
 exercise of stock                                     
 options and                                           
 payment of                                            
 performance share                                     
 awards                   2           2          2           2
Total Shares            996         995        996         995
                                                       
Earnings per Common                                    
 Share Before                                          
 Extraordinary                                         
 Losses             $   .63     $   .56    $  2.24     $  1.67
Extraordinary                                          
 Loss for                                              
 Discontinuance of                                     
 SFAS No.71, net of                                    
 tax                     --          --         --       (2.73)
Extraordinary Loss                                     
 on Early                                              
 Extinguishment of                                     
 Debt, net of tax        --          --         --        (.02)
Earnings (Loss) Per                                    
 Common Share       $   .63     $   .56    $  2.24     $ (1.08)