UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 10-Q

             [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                  SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended            June 30, 1997
                               ----------------------------------

                                       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 0-1244

                         SPRINT-FLORIDA, INCORPORATED
             (Exact name of registrant as specified in its charter)

     FLORIDA                                         59-0248365
(State or other jurisdiction of                  (I.R.S. Employer
 incorporation or organization)                  Identification No.)

         P. O. Box 165000, Altamonte Springs, Florida  32716-5000
                (Address of principal executive offices)

                               (407)889-6016
            (Registrant's telephone number, including area code)

     This registrant meets the conditions of General Instruction H(1)(a) and (b)
of Form 10-Q and is  therefore  filing  this Form  with the  reduced  disclosure
format.

     Indicate  by check mark  whether the  registrant  (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934 during the  preceding  12 months,  and (2) has been  subject to such filing
requirements for the past 90 days.

Yes X   No


There are no equity securities held by non-affiliates.

There are 6,500,000 shares of common stock  outstanding as of June 30, 1997, and
as of the date of filing this report.

<PAGE>


                          SPRINT-FLORIDA, INCORPORATED
                  FORM 10-Q FOR THE QUARTER ENDED JUNE 30, 1997

                                      INDEX



<TABLE>
<CAPTION>


Part I -  Financial Information                                                                              Page

          Item 1.  Financial Statements
<S>                                                                                                          <C>

                   Consolidated Balance Sheets                                                                1

                   Consolidated Statements of Income                                                          3

                   Consolidated Statements of Retained Earnings                                               3

                   Consolidated Statements of Cash Flows                                                      4

                   Condensed Notes to Consolidated Financial Statements                                       5

          Item 2.  Management's Discussion and Analysis of Results of Operations                              6


Part II - Other Information

          Item 1.  Legal Proceedings                                                                          8

          Item 2.  Changes in Securities                                                                      8

          Item 3.  Defaults Upon Senior Securities                                                            8

          Item 4.  Submission of Matters to a Vote of Security Holders                                        8

          Item 5.  Other Information                                                                          8

          Item 6.  Exhibits and Reports on Form 8-K                                                           8


Signature                                                                                                     9
</TABLE>
<PAGE>
<TABLE>
<CAPTION>


                                                                                                            Item 1.
                                                                                                            PART I.


                                           SPRINT-FLORIDA, INCORPORATED
                                           CONSOLIDATED BALANCE SHEETS
                                                  (in thousands)

                                                                                 June 30,           December 31,
                                                                                   1997                 1996
-------------------------------------------------------------------------------------------------------------------
                                                                               (unaudited)
Assets
   Current assets
<S>                                                                        <C>                  <C>            
     Cash                                                                  $        --          $       185,938
     Accounts receivable
       Customers and other, net of allowance for doubtful accounts of
         $4,749 and $5,370                                                         133,738              125,384
       Interexchange carriers                                                       55,775               59,432
       Affiliated companies                                                         16,755               12,907
     Inventories                                                                    27,409               26,879
     Prepaid expenses and other                                                      2,120                8,171
-------------------------------------------------------------------------------------------------------------------
     Total current assets                                                          235,797              418,711

   Property, plant and equipment                                                 3,516,430            3,411,797
     Less accumulated depreciation                                               1,950,794            1,879,235
-------------------------------------------------------------------------------------------------------------------
                                                                                 1,565,636            1,532,562

   Deferred charges and other assets                                                57,359               49,411
-------------------------------------------------------------------------------------------------------------------

                                                                           $     1,858,792      $     2,000,684
                                                                         ------------------------------------------


                            See accompanying Condensed Notes to Consolidated Financial Statements
</TABLE>
<PAGE>
<TABLE>
<CAPTION>


                                                                                                            PART I.
                                                                                                            Item 1.


                                           SPRINT-FLORIDA, INCORPORATED
                                           CONSOLIDATED BALANCE SHEETS
                                                  (in thousands)

                                                                                 June 30,           December 31,
                                                                                   1997                 1996
-------------------------------------------------------------------------------------------------------------------
                                                                               (unaudited)

Liabilities and shareholder's equity
   Current liabilities
<S>                                                                        <C>                  <C>             
     Outstanding checks in excess of cash balances                         $        12,847      $         13,317
     Advances from parent company                                                  127,029               134,900
     Current maturities of long-term debt                                              952                 1,916
     Accounts payable
       Vendors and other                                                            26,167                23,746
       Interexchange carriers                                                       30,365                32,017
       Affiliated companies                                                         26,712               202,425
     Accrued taxes                                                                  32,683                15,178
     Advance billings and customer deposits                                         29,912                28,802
     Other                                                                          45,627                52,241
-------------------------------------------------------------------------------------------------------------------
     Total current liabilities                                                     332,294               504,542

   Long-term debt                                                                  454,891               455,108

   Deferred credits and other liabilities
     Deferred income taxes and investment tax credits                              147,162               152,184
     Postretirement and other benefit obligations                                   78,480                71,822
     Other                                                                          16,250                15,990
-------------------------------------------------------------------------------------------------------------------
                                                                                   241,892               239,996

   Shareholder's equity
     Common stock, par value $2.50 per share, authorized - 16,000
       shares, issued and outstanding - 6,500 shares                                16,250                16,250
     Capital in excess of par value                                                229,298               229,298
     Retained earnings                                                             584,167               555,490
-------------------------------------------------------------------------------------------------------------------
                                                                                   829,715               801,038
-------------------------------------------------------------------------------------------------------------------

                                                                           $     1,858,792      $      2,000,684
                                                                         ------------------------------------------

                       See accompanying Condensed Notes to Consolidated Financial Statements
</TABLE>
<PAGE>
<TABLE>
<CAPTION>



                                                                                                            PART I.
                                                                                                            Item 1.


                                          SPRINT-FLORIDA, INCORPORATED
                                  CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED)
                                                 (in thousands)

                                                       Quarter Ended                      Year to Date
                                                         June 30,                           June 30,
                                             ---------------------------------------------------------------------
                                                     1997             1996              1997             1996
------------------------------------------------------------------------------------------------------------------

NET OPERATING REVENUES
<S>                                           <C>              <C>               <C>              <C>          
   Local service                              $    137,014     $     123,831     $    271,546     $     246,937
   Network access                                  122,417           115,685          254,757           237,183
   Toll service                                     11,327            20,778           22,566            42,420
   Telecommunications equipment                     13,836            12,762           26,200            21,784
   Other                                            30,276            29,909           59,576            62,079
------------------------------------------------------------------------------------------------------------------
Total net operating revenues                       314,870           302,965          634,645           610,403
------------------------------------------------------------------------------------------------------------------

OPERATING EXPENSES
   Plant operations                                 75,457            76,170          150,503           152,448
   Depreciation and amortization                    61,110            59,856          121,653           118,872
   Customer operations                              42,114            41,158           84,899            82,336
   Corporate operations                             25,511            28,095           50,174            55,126
   Cost of telecommunications equipment              9,547             9,038           18,146            14,970
   Other                                             8,287             7,650           16,448            15,543
------------------------------------------------------------------------------------------------------------------
Total operating expenses                           222,026           221,967          441,823           439,295
------------------------------------------------------------------------------------------------------------------

OPERATING INCOME                                    92,844            80,998          192,822           171,108

Interest expense                                   (10,866)          (11,021)         (21,047)          (22,695)
Other expense, net                                    (309)             (153)            (424)             (360)
------------------------------------------------------------------------------------------------------------------

INCOME BEFORE INCOME TAXES                          81,669            69,824          171,351           148,053
Income taxes                                       (31,236)          (25,922)         (65,649)          (56,038)
------------------------------------------------------------------------------------------------------------------

NET INCOME                                    $     50,433     $      43,902     $    105,702     $      92,015
------------------------------------------------------------------------------------------------------------------

                            CONSOLIDATED STATEMENTS OF RETAINED EARNINGS (UNAUDITED)
                                                 (in thousands)

                                                                                          Year to Date
                                                                                            June 30,
                                                                                ----------------------------------
                                                                                        1997             1996
------------------------------------------------------------------------------------------------------------------

RETAINED EARNINGS AT BEGINNING OF PERIOD                                        $     555,490     $     492,766

Net Income                                                                            105,702            92,015
------------------------------------------------------------------------------------------------------------------
                                                                                      661,192           584,781

Dividends declared                                                                    (77,025)          (52,975)
------------------------------------------------------------------------------------------------------------------

RETAINED EARNINGS AT END OF PERIOD                                              $     584,167     $     531,806
------------------------------------------------------------------------------------------------------------------





                       See accompanying Condensed Notes to Consolidated Financial Statements

</TABLE>
<PAGE>
<TABLE>
<CAPTION>


                                                                                                            PART I.
                                                                                                            Item 1.


                                           SPRINT-FLORIDA, INCORPORATED
                                CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
                                                  (in thousands)

                                                                                           Year to Date
                                                                                             June 30,
                                                                                -----------------------------------
                                                                                        1997             1996
-------------------------------------------------------------------------------------------------------------------

OPERATING ACTIVITIES
<S>                                                                               <C>              <C>          
Net income                                                                        $     105,702    $      92,015
Adjustments to reconcile net income to net cash provided
   by operating activities:
     Depreciation and amortization                                                      121,653          118,872
     Deferred income taxes and investment tax credits                                     3,258           (3,187)
     Changes in assets and liabilities:
       Accounts receivable, net                                                          (8,545)          (1,268)
       Inventories and prepaid expenses                                                    (401)           2,388
       Accounts payable, accrued expenses and other current liabilities                  11,587          (28,253)
       Other assets and liabilities, net                                                 (2,286)          11,097
-------------------------------------------------------------------------------------------------------------------
Net cash provided by operating activities                                               230,968          191,664
-------------------------------------------------------------------------------------------------------------------

INVESTING ACTIVITIES
Capital expenditures                                                                   (152,280)        (156,092)
Other, net                                                                               (3,549)          (3,442)   
-------------------------------------------------------------------------------------------------------------------
Net cash used by investing activities                                                  (155,829)        (159,534)
-------------------------------------------------------------------------------------------------------------------

FINANCING ACTIVITIES
Increase (decrease) in advances from parent company                                      (7,871)          43,968
Repurchase of accounts receivable                                                      (175,000)            --
Payments on long-term debt                                                               (1,181)         (28,958)
Dividends paid                                                                          (77,025)         (52,975)
-------------------------------------------------------------------------------------------------------------------
Net cash used by financing activities                                                  (261,077)         (37,965)
-------------------------------------------------------------------------------------------------------------------

DECREASE IN CASH                                                                       (185,938)          (5,835)

CASH AT BEGINNING OF PERIOD                                                             185,938           11,473
-------------------------------------------------------------------------------------------------------------------

CASH AT END OF PERIOD                                                             $       --       $       5,638
                                                                                -----------------------------------


SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for interest (excluding amounts capitalized)                            $      21,019    $      23,548
Cash paid for income taxes                                                        $      60,260    $      66,048


                       See accompanying Condensed Notes to Consolidated Financial Statements
</TABLE>
<PAGE>
                                                                         PART I.
                                                                         Item 1.


                       SPRINT-FLORIDA, INCORPORATED
       CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
                           June 30, 1997 and 1996

The  information in this Form 10-Q has been prepared  according to the rules and
regulations of the Securities and Exchange Commission.  In management's opinion,
these  consolidated   interim  financial   statements  reflect  all  adjustments
(consisting only of normal recurring  accruals)  necessary to present fairly the
consolidated  financial  position,  results of operations and cash flows for the
periods presented.

Certain information and footnote  disclosures  normally included in consolidated
financial   statements  prepared  according  to  generally  accepted  accounting
principles (GAAP) have been condensed or omitted.  These consolidated  financial
statements  should be read in connection with the  Sprint-Florida,  Incorporated
1996 annual  report on Form 10-K.  Operating  results for the 1997  year-to-date
period are not  necessarily  indicative  of the  operating  results  that may be
expected for the year ending December 31, 1997.

1.  Basis of Consolidation

The consolidated  financial  statements  include the accounts of Sprint-Florida,
Incorporated and its wholly-owned subsidiaries (Sprint-Florida). All significant
intercompany transactions have been eliminated. Sprint-Florida is, indirectly, a
wholly-owned  subsidiary of Sprint Corporation (Sprint);  as a result,  earnings
per share information is not required.

The  consolidated  financial  statements  are prepared  according to GAAP.  GAAP
requires  management to make estimates and assumptions  that affect the reported
amounts of assets and  liabilities,  the  disclosure  of  contingent  assets and
liabilities,  and the reported amounts of revenues and expenses.  Actual results
could differ from those estimates.

In December 1996, Central Telephone Company of Florida, which is, indirectly,  a
wholly-owned  subsidiary of Sprint,  merged into  Sprint-Florida.  Certain prior
year  amounts  have been  restated to reflect  the new  reporting  entity.  As a
result,  net  income  for the  1996  second  quarter  and  year-to-date  periods
increased $6,907,000 and $14,152,000, respectively.

Certain  prior year  amounts  have been  reclassified  to conform to the current
period  presentation.  These  reclassifications  had no effect on the results of
operations or shareholder's equity as previously reported.

2.  Repurchase of Accounts Receivable

In January 1997, Sprint-Florida repurchased $175 million of accounts receivable,
which were sold  without  recourse in December  1996 to an  affiliated  company.
Sprint-Florida retained all ownership, management and control of the receivables
prior  to the  repurchase.  As a  result,  the  transaction  was  recorded  as a
borrowing in the 1996 year-end financial statements.

<PAGE>

                                                                          PART I
                                                                         Item 2.


                        SPRINT-FLORIDA, INCORPORATED
      MANAGEMENT'S DISCUSSION AND ANALYSIS OF RESULTS OF OPERATIONS

General

Sprint-Florida,  Incorporated and its wholly-owned subsidiaries (Sprint-Florida)
include certain estimates,  projections and other forward-looking  statements in
their reports,  as well as in presentations to analysts and others, and in other
material made  available to the public.  Future  performance  cannot be assured.
Actual  results  may  differ  materially  from  those  in  the   forward-looking
statements.  Factors that could cause actual results to differ  materially  from
estimates or projections contained in the forward-looking statements include:

  -  the  effects  of  vigorous   competition  in  the  markets  in  which 
     Sprint-Florida  operates;

  -  the impact of any unusual items  resulting from ongoing evaluations of 
     Sprint-Florida's business strategies;

  -  requirements  imposed on  Sprint-Florida  and its  competitors by the
     Federal  Communications  Commission (FCC)  and the  Florida  Public  
     Service Commission under the Telecommunications Act of 1996 (Telecom Act);

  -  unexpected results of litigation filed against Sprint-Florida; and

  -  the possibility of one or more of the markets in which Sprint-Florida
     competes  being  impacted by changes in  political,  economic or other
     factors such as legal and regulatory changes or other external factors
     over which Sprint-Florida has no control.

In December 1996 Central Telephone Company of Florida,  which is, indirectly,  a
wholly-owned subsidiary of Sprint Corporation, merged into Sprint-Florida.  As a
result, prior period financial  information has been restated to reflect the new
reporting entity.

Regulatory Developments

In accordance with the Telecom Act, the FCC adopted detailed rules in 1996 to 
govern interconnection to incumbent local networks by new market entrants.  
Some local exchange carriers (LECs) and state public service commissions (PSCs)
appealed these rules to the U.S. Court of Appeals, which prevented most of the
pricing rules from taking effect pending a full review by the court.

In July 1997, the court struck down the FCC's pricing rules.  It ruled that the
Telecom Act left jurisdiction over pricing matters to the PSCs.  The court also
struck down certain other FCC rules on jurisdictional or substantive grounds. 
The court's decision adds to the uncertainty, delay and complexity surrounding 
local competition. The FCC plans to appeal the decision to the U.S. Supreme 
Court.

In May 1997, the FCC issued important decisions on the structure and level of 
access charges and universal service.  These decisions will impact the industry
in several ways, including the following:

  -  an additional subsidy was created to support telecommunications services 
     for schools, libraries and rural health care providers.  Funding for this 
     program, which is estimated to cost $2.7 billion per year, will be 
     assessed against all carriers providing telecommunications services.  
     However, it is expected that LECs will be able to pass their portion of
     these costs on to long distance carriers;

  -  interstate access rates charged by LECs will decline by an estimated 
     $1.4 billion per year beginning July 1997;

  -  certain monthly flat-rate charges paid by some local telephone subscribers
     will increase beginning in 1998;

  -  certain per-minute access charges paid by long distance companies were 
     converted to flat monthly charges based on pre-subscribed lines; and

  -  a basis has been established for replacing implicit access subsidies with 
     an explicit interstate universal service fund beginning in 1999.

A number of LECs, long distance companies and others have appealed some or all
of the FCC's orders.  The effective date of the orders has not been postponed,
but the appeals are expected to take a year or more to conclude.  The impact of
these FCC decisions on Sprint-Florida is difficult to determine, but is not 
expected to be material.

Results of Operations

Year-to-date net operating revenues for 1997 have increased 4% compared with the
same period a year ago. This  increase is mainly due to increased  local service
and  network  access  revenue,  partly  offset  by a  decrease  in toll  service
revenues.

Local service revenues, derived from local exchange services,  increased 10% for
the 1997  year-to-date  period  compared  with the same period a year ago.  This
increase  reflects a 6% growth rate in  residential  and  business  access lines
served  during the past 12 months.  The increase also reflects a 16% increase in
revenue  from custom  calling  features,  such as Caller ID,  voice  dialing and
return call,  over the prior year period.  In addition,  local service  revenues
increased  due to  residential  and business  wire  maintenance  revenue and the
extension of local area calling plans, which caused a corresponding  decrease in
toll service revenues.

Network access revenues are derived from  interexchange  long distance carriers'
use of the local network to complete calls.  These revenues increased 7% for the
1997  year-to-date  period  compared  with same 1996  period  mainly due to a 9%
increase in interstate and intrastate calling volumes.

Toll service  revenues are mainly derived from providing long distance  services
within specified geographical areas. Year-to-date toll service revenues for 1997
decreased $20 million  compared with the same period a year ago. The decrease is
mainly  due to reduced  revenues  from  reselling  interexchange  long  distance
services,  which was phased out through  early  1997,  and  extended  local area
calling plans.

<PAGE>

                                                                        PART II.
                                                               Other Information


Item 1.  Legal Proceedings

         There were no reportable events during the quarter ended June 30, 1997.


Item 2.  Changes in Securities

         Omitted under the provisions of General Instruction H


Item 3.  Defaults Upon Senior Securities

         Omitted under the provisions of General Instruction H


Item 4.  Submission of Matters to a Vote of Security Holders

         Omitted under the provisions of General Instruction H


Item 5.  Other Information

         There were no reportable events during the quarter ended June 30, 1997.


Item 6.  Exhibits and Reports on Form 8-K

         (a)   The following exhibits are filed as part of this report:

              (27)   Financial Data Schedules

                     (a)  June 30, 1997
                     (b)  September 30, 1996 Restated
                     (b)  June 30, 1996 Restated

         (b)  Reports on Form 8-K

              No reports on Form 8-K were filed during the quarter ended June
              30, 1997.


<PAGE>

                            SIGNATURE




Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.






                                           SPRINT-FLORIDA, INCORPORATED
                                           (Registrant)

                                        By /s/ John I. Lehman
                                           John I. Lehman
                                           Controller & Chief Accounting Officer
 


                                        By /s/ Douglas B. Lynn
                                           Douglas B. Lynn
                                           Assistant Vice President



Date:    August 11, 1997

<PAGE>
--------------------------------------------------------------------------------
                            EXHIBIT INDEX
--------------------------------------------------------------------------------



EXHIBIT
NUMBER

   (27)    Financial Data Schedules

           (a)   June 30, 1997
           (b)   September 30, 1996 Restated
           (c)   June 30, 1996 Restated