<TABLE>
<CAPTION>

                                                                                                                       Exhibit 99(b)
                                                                                                                       -------------
                 MCI COMMUNICATIONS CORPORATION AND SUBSIDIARIES
                             CAPITALIZATION SCHEDULE
                                  (In millions)
                                   (unaudited)

Set forth below is the capitalization of the company as of December 31, 1997:
<S>                                                                                                                          <C>

Debt(a):
  Secured debt:
     Capital lease obligations............................                                                                   $   528
     Other secured obligations............................                                                                        22
                                                                                                                             -------
  Total secured debt......................................                                                                       550
                                                                                                                             -------
  Unsecured debt:
     Senior Notes, net....................................                                                                     1,468
     Senior Debentures, net...............................                                                                     1,384
     Commercial paper borrowings..........................                                                                     1,806
     Other unsecured debt.................................                                                                       179
                                                                                                                             -------
  Total unsecured debt....................................                                                                     4,837
                                                                                                                             -------
Total debt................................................                                                                     5,387
                                                                                                                             -------
Company Obligated Mandatorily Redeemable Preferred
     Securities of Subsidiary Trust Holding Solely
     Junior Subordinated Deferrable Interest
     Debentures of the Company (b)........................                                                                       750
                                                                                                                             -------
Stockholders' equity:
     Class A common stock, $.10 par value, authorized
       500 million shares, issued 136 million shares......                                                                        14
     Common stock, $.10 par value, authorized 2 billion
       shares, issued 593 million shares..................                                                                        60
     Additional paid in capital...........................                                                                     6,362
     Retained earnings....................................                                                                     5,345
     Treasury stock, at cost, 44 million shares...........                                                                     (470)
                                                                                                                             -------
Total stockholders' equity................................                                                                    11,311
                                                                                                                             -------
Total capitalization......................................                                                                   $17,448
                                                                                                                            =======


</TABLE>

(a)  For  additional   information   concerning  the  company's   capital  lease
obligations,  which are  obligations  of  subsidiaries  of the company  that are
guaranteed  by the  company,  and  for  additional  information  concerning  the
company's  long-term  debt,  see  Note  7 of  Notes  to  Consolidated  Financial
Statements  in the  company's  Annual  Report to  Stockholders,  which Note 7 is
included in Exhibit 13 to the company's  Annual Report on Form 10-K for the year
ended  December 31, 1997.  Interest  rates on capital  lease  obligations,  on a
weighted average basis, approximated 8.6% per annum at December 31, 1997.

(b) On May 29, 1996, MCI Capital I, a wholly-owned  Delaware  statutory business
trust (Trust),  issued $750 million aggregate  principal amount of 8% Cumulative
Quarterly Income Preferred Securities,  Series A (preferred securities) due June
30,  2026.  The Trust  exists  for the sole  purpose of  issuing  the  preferred
securities  and investing  the proceeds in the company's 8% Junior  Subordinated
Deferrable Interest Debentures, Series A (Subordinated Debt Securities) due June
30, 2026.