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,
                   1997       1996       1997        1996

Earnings Per Common Share:
                                                  
Net Income      $ 1,185    $   631    $   2,532   $  2,230
                                                  
Weighted                                          
average shares                                    
outstanding         992        994          992        994
                                                  
Earnings Per                                      
Common Share    $  1.19    $   .63    $    2.55   $   2.24
                                                  


                                                  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,
                   1997       1996       1997        1996

Primary Earnings Per Common Share:
                                                  
Net Income      $ 1,185    $   631    $  2,532    $ 2,230
                                                  
Weighted                                          
average shares                                    
outstanding         992        994         992        994
                                                  
Incremental                                       
shares from                                       
assumed                                           
exercise of                                       
stock options                                     
and payment of                                    
performance                                       
share awards          3          2           2          2
                                                  
Total Shares        995        996         994        996
                                                  
Earnings Per                                      
Common Share    $  1.19    $   .63    $   2.55    $  2.24
                                                  
                                                  
                              
                              
                                                  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,
                   1997       1996       1997        1996

Fully Diluted Earnings Per Common Share:
                                                  
Net Income      $ 1,185    $   631    $  2,532    $ 2,230
                                                  
Weighted                                          
average shares                                    
outstanding         992        994         992        994
                                                  
Incremental                                       
shares from                                       
assumed                                           
exercise of                                       
stock options                                     
and payment of                                    
performance                                       
share awards          3          2           3          2
                                                  
Total Shares        995        996         995        996
                                                  
Earnings Per                                      
Common Share    $  1.19    $   .63    $   2.54    $  2.24