##### 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549



FORM 10-K/A

|           |  |                                                                                                 
|---------- |  | ------------------------------------------------------------------------------------------------
|(Mark One) |  |                                                                                                 
|          
|ü          |  | ANNUAL REPORT PURSUANT TO
    SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
    1934    
|           |  | FOR THE FISCAL YEAR ENDED
    DECEMBER 31, 2005                                                 
|           |  | OR                                                                                              
|           |  | TRANSITION REPORT PURSUANT TO
    SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
    1934
|           |  | For the transition period
    from               to                                             
|          
|           |  | COMMISSION FILE NUMBER
    1-8607                                                               

BELLSOUTH CORPORATION


|                                                                                                           |  |                                              
|---------------------------------------------------------------------------------------------------------- |  | ---------------------------------------------
|A GEORGIA CORPORATION                                                                                      |  | I.R.S. EMPLOYER
    NO. 58-1533433           
|1155 Peachtree Street, N.E.,
    Room 15G03, Atlanta, Georgia 30309-3610
    Telephone number 404-249-2000
|                                                                                                          
|SECURITIES REGISTERED PURSUANT
    TO SECTION 12(b) OF THE ACT:                                           
|                                                                                                          
|TITLE OF EACH CLASS                                                                                        |  | NAME OF EACH EXCHANGE
    ON WHICH REGISTERED
|See Attachment.                                                                                            |  | See Attachment.                              
|SECURITIES REGISTERED PURSUANT
    TO SECTION 12(g) OF THE ACT:None.                                      




ü


ü


ü


S-K 10-K 10-K.


12b-2


ü


12b-2  ü






DOCUMENTS INCORPORATED BY REFERENCE






---



##### 

EXPLANATORY NOTE

This Amendment is being made solely for the purpose of
furnishing an unofficial pdf of the 2005
Form 10-K filed on
February 28, 2006 that conforms to the official html
filing, which remains unchanged.



---



##### 

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused
this amendment to be signed on its behalf by the undersigned,
thereunto duly authorized.

BELLSOUTH CORPORATION

/s/ Raymond E. Winborne, Jr.



Raymond E. Winborne, Jr.

Controller

March 1, 2006

Pursuant to the requirements of the Securities Exchange Act of
1934, this

amendment has been signed below by the following persons on
behalf of

the registrant and in the capacities and on the date indicated.

PRINCIPAL EXECUTIVE OFFICER:

F. Duane Ackerman*

CHAIRMAN OF THE BOARD

AND CHIEF EXECUTIVE OFFICER

PRINCIPAL FINANCIAL OFFICER:

W. Patrick Shannon*.

CHIEF FINANCIAL OFFICER

PRINCIPAL ACCOUNTING OFFICER:

Raymond E. Winborne, Jr.*

CONTROLLER

DIRECTORS:

F. Duane Ackerman*

Reuben V. Anderson*

James H. Blanchard*

J. Hyatt Brown*

Armando M. Codina*

Mark L. Feidler*

Kathleen F. Feldstein*

James P. Kelly*

Leo F. Mullin*

Robin B. Smith*

William S. Stavropoulos*



*By:
    /s/ Raymond E. Winborne, Jr.

Raymond E. Winborne, Jr.

(INDIVIDUALLY AND AS ATTORNEY-IN-FACT)

March 1, 2006