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EXHIBIT 12

COMPUTATION OF EARNINGS TO FIXED CHARGES

BELLSOUTH CORPORATION

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|                                                                                                                                                                        |  | For the year ended December 31, |       |   |     
|                                                                                                                                                                        |  |                                 |      
|(DOLLARS IN MILLIONS)                                                                                                                                                   |  | 2001                            |       |   | 2002 |   |       | 2003 |  |   | 2004  |   |  | 2005 |       |   | 
|                                                                                                                                                                        | 
|Earnings                                                                                                                                                                |  |                                 |       |   |      |   |       |      |  |   |       |   |  |      |       |   |  |   |       |   |  | 
|Income from continuing operations
    before provision for income taxes, minority interest,
    discontinued operations, and cumulative effect of accounting
    change |  | $                               | 4,120 |   |      | $ | 5,367 |      |  | $ | 5,424 |   |  | $    | 5,186 |   |  | $ | 4,302 |   |  | 
|Equity in (earnings) losses of
    unconsolidated affiliates                                                                                                            |  |                                 | (681  | ) |      |   | (542  | )    |  |   | (452  | ) |  |      | (68   | ) |  |   | (165  | ) |  | 
|Fixed Charges                                                                                                                                                           |  |                                 | 1,268 |   |      |   | 1,195 |      |  |   | 1,061 |   |  |      | 1,022 |   |  |   | 1,241 |   |  | 
|Distributed income of equity
    affiliates                                                                                                                             |  |                                 | 369   |   |      |   | 8     |      |  |   | 4     |   |  |      | 1     |   |  |   |      |   |  | 
|Interest capitalized                                                                                                                                                    |  |                                 | (31   | ) |      |   | (20   | )    |  |   | (8    | ) |  |      | (5    | ) |  |   | (8    | ) |  | 
|                                                                                                                                                                       
|Income, as adjusted                                                                                                                                                     |  | $                               | 5,045 |   |      | $ | 6,008 |      |  | $ | 6,029 |   |  | $    | 6,136 |   |  | $ | 5,370 |   |  | 
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|Fixed Charges                                                                                                                                                           |  |                                 |       |   |      |   |       |      |  |   |       |   |  |      |       |   |  |   |       |   |  | 
|Interest expense                                                                                                                                                        |  | $                               | 1,145 |   |      | $ | 1,066 |      |  | $ | 947   |   |  | $    | 916   |   |  | $ | 1,124 |   |  | 
|Interest capitalized                                                                                                                                                    |  |                                 | 31    |   |      |   | 20    |      |  |   | 8     |   |  |      | 5     |   |  |   | 8     |   |  | 
|Portion of rental expense
    representative of interest factor                                                                                                         |  |                                 | 92    |   |      |   | 109   |      |  |   | 106   |   |  |      | 101   |   |  |   | 109   |   |  | 
|                                                                                                                                                                       
|Fixed Charges                                                                                                                                                           |  | $                               | 1,268 |   |      | $ | 1,195 |      |  | $ | 1,061 |   |  | $    | 1,022 |   |  | $ | 1,241 |   |  | 
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|Ratio of Earnings to Fixed
    Charges                                                                                                                                  |  |                                 | 3.98  |   |      |   | 5.03  |      |  |   | 5.68  |   |  |      | 6.00  |   |  |   | 4.33  |   |  | 
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