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EXHIBIT 12


COMPUTATION OF EARNINGS TO FIXED
CHARGES


BELLSOUTH CORPORATION

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|                                                                                                                                                                    |  | For the years ended December 31, |       |      | 
|                                                                                                                                                                    |  |                                 
|                                                                                                                                                                    |  |                                 
|(DOLLARS IN MILLIONS)                                                                                                                                               |  | 2000                             |       | 2001 |  | 2002 |       | 2003 |  | 2004 |       |  
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|                                                                                                                                                                   
|Earnings                                                                                                                                                            |  |                                  |       |      |  |      |       |      |  |      |       |   |  |   |       |   |  |   |       |   |  | 
|Income from continuing operations before
    provision for income taxes, minority interest, discontinued
    operations, and cumulative effect of accounting change |  | $                                | 6,537 |      |  | $    | 4,120 |      |  | $    | 5,367 |   |  | $ | 5,424 |   |  | $ | 5,186 |   |  | 
|Equity in (earnings) losses of
    unconsolidated affiliates                                                                                                        |  |                                  | (784  | )    |  |      | (681  | )    |  |      | (542  | ) |  |   | (452  | ) |  |   | (68   | ) |  | 
|Fixed Charges                                                                                                                                                       |  |                                  | 1,348 |      |  |      | 1,268 |      |  |      | 1,195 |   |  |   | 1,061 |   |  |   | 1,022 |   |  | 
|Distributed income of equity affiliates                                                                                                                             |  |                                  | 156   |      |  |      | 369   |      |  |      | 8     |   |  |   | 4     |   |  |   | 1     |   |  | 
|Interest capitalized                                                                                                                                                |  |                                  | (34   | )    |  |      | (31   | )    |  |      | (20   | ) |  |   | (8    | ) |  |   | (5    | ) |  | 
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|Income, as adjusted                                                                                                                                                 |  | $                                | 7,223 |      |  | $    | 5,045 |      |  | $    | 6,008 |   |  | $ | 6,029 |   |  | $ | 6,136 |   |  | 
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|Fixed Charges                                                                                                                                                       |  |                                  |       |      |  |      |       |      |  |      |       |   |  |   |       |   |  |   |       |   |  | 
|Interest expense                                                                                                                                                    |  | $                                | 1,182 |      |  | $    | 1,145 |      |  | $    | 1,066 |   |  | $ | 947   |   |  | $ | 916   |   |  | 
|Interest capitalized                                                                                                                                                |  |                                  | 34    |      |  |      | 31    |      |  |      | 20    |   |  |   | 8     |   |  |   | 5     |   |  | 
|Portion of rental expense representative of
    interest factor                                                                                                     |  |                                  | 132   |      |  |      | 92    |      |  |      | 109   |   |  |   | 106   |   |  |   | 101   |   |  | 
|                                                                                                                                                                   
|Fixed Charges                                                                                                                                                       |  | $                                | 1,348 |      |  | $    | 1,268 |      |  | $    | 1,195 |   |  | $ | 1,061 |   |  | $ | 1,022 |   |  | 
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|Ratio of Earnings to Fixed Charges                                                                                                                                  |  |                                  | 5.36  |      |  |      | 3.98  |      |  |      | 5.03  |   |  |   | 5.68  |   |  |   | 6.00  |   |  | 
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