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           March 31, 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)889-6010
                    (Registrant's telephone number, including area code)

     This  registrant  meets the  conditions  set forth in  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 is no common stock held by non-affiliates.

There are 6,500,000 shares of common stock outstanding as of March 31, 1997, and
as of the date of filing this report.

<PAGE>

















                          SPRINT-FLORIDA, INCORPORATED
                 FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 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>


                                                                                                            PART I.
                                                                                                            Item 1.


                                          SPRINT-FLORIDA, INCORPORATED
                                           CONSOLIDATED BALANCE SHEETS
                                      (in thousands, except per share data)


                                                                              March 31,           December 31,
                                                                                 1997                 1996
------------------------------------------------------------------------------------------------------------------
                                                                             (unaudited)
ASSETS
    Current assets
<S>                                                                         <C>                  <C>             
        Cash                                                                $        13,681      $        185,938
        Receivables
            Customers and other, net of allowance for doubtful
               accounts of $5,015 and $5,370                                        122,451               125,384
            Interexchange carriers                                                   60,188                59,432
            Affiliated companies                                                     17,230                12,907
        Inventories                                                                  25,651                26,879
        Prepaid expenses and other                                                    3,672                 8,171
------------------------------------------------------------------------------------------------------------------
    Total current assets                                                            242,873               418,711

    Property, plant and equipment                                                 3,472,845             3,411,797
        Less accumulated depreciation                                             1,922,763             1,879,235
------------------------------------------------------------------------------------------------------------------
                                                                                  1,550,082             1,532,562

    Deferred charges and other assets                                                50,571                49,411
------------------------------------------------------------------------------------------------------------------

                                                                            $     1,843,526      $      2,000,684
                                                                           ---------------------------------------






</TABLE>








See accompanying Condensed Notes to Financial Statements.



                                       1
<PAGE>


<TABLE>
<CAPTION>



                                                                                                            PART I.
                                                                                                            Item 1.


                                          SPRINT-FLORIDA, INCORPORATED
                                           CONSOLIDATED BALANCE SHEETS
                                      (in thousands, except per share data)


                                                                              March 31,           December 31,
                                                                                 1997                 1996
------------------------------------------------------------------------------------------------------------------
                                                                               (unaudited)
LIABILITIES AND SHAREHOLDER'S EQUITY
    Current liabilities
<S>                                                                         <C>                  <C>             
      Outstanding checks in excess of cash balances                         $         9,078      $         13,317
      Advances from parent company                                                  103,678               134,900
      Current maturities of long-term debt                                            1,445                 1,916
      Accounts payable
          Vendors and other                                                          28,551                23,746
          Interexchange carriers                                                     35,252                32,017
          Affiliated companies                                                       25,188               202,425
      Accrued taxes                                                                  42,477                15,178
      Advance billings and customer deposits                                         29,961                28,802
      Accrued vacation                                                               17,243                16,612
      Accrued interest                                                                8,098                13,300
      Accrued payroll and commissions                                                10,274                 9,310
      Other                                                                           9,727                13,019
------------------------------------------------------------------------------------------------------------------
      Total current liabilities                                                     320,972               504,542
                                                                                   
    Long-term debt                                                                  454,864               455,108
     
    Deferred credits and other liabilities
        Deferred income taxes                                                       147,390               145,939
        Deferred investment tax credits                                               5,625                 6,245
        Postretirement and other benefit obligations                                 75,956                71,822
        Other                                                                        14,262                15,990
------------------------------------------------------------------------------------------------------------------
                                                                                    243,233               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                                                           578,909               555,490
------------------------------------------------------------------------------------------------------------------
                                                                                    824,457               801,038             
------------------------------------------------------------------------------------------------------------------

                                                                            $     1,843,526      $      2,000,684
                                                                           ---------------------------------------
</TABLE>

See accompanying Condensed Notes to Financial Statements.





                                       2
<PAGE>



<TABLE>
<CAPTION>


                                                                                                            PART I.
                                                                                                            Item 1.
                                      SPRINT-FLORIDA, INCORPORATED
                              CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED)
                                             (in thousands)
                                                                               Three Months Ended
                                                                                   March 31,
                                                                       -----------------------------------
                                                                               1997             1996
----------------------------------------------------------------------------------------------------------
NET OPERATING REVENUES
<S>                                                                      <C>              <C>            
    Local service                                                        $       134,532  $       123,106
    Network access                                                               132,340          121,498
    Toll service                                                                  11,239           21,642
    Telecommunications equipment                                                  12,364            9,022
    Other                                                                         29,300           32,170
----------------------------------------------------------------------------------------------------------
Total net operating revenues                                                     319,775          307,438
----------------------------------------------------------------------------------------------------------

OPERATING EXPENSES
    Plant operations                                                              75,046           76,278
    Depreciation and amortization                                                 60,543           59,016
    Customer operations                                                           42,785           41,178
    Corporate operations                                                          24,663           27,031
    Cost of telecommunications equipment                                           8,599            5,932
    Other                                                                          8,161            7,893
----------------------------------------------------------------------------------------------------------
Total operating expenses                                                         219,797          217,328
----------------------------------------------------------------------------------------------------------

OPERATING INCOME                                                                  99,978           90,110

Interest expense                                                                 (10,181)         (11,674)
Other expense, net                                                                  (115)            (207)
----------------------------------------------------------------------------------------------------------

INCOME BEFORE INCOME TAXES                                                        89,682           78,229
Income tax provision                                                             (34,413)         (30,116)
----------------------------------------------------------------------------------------------------------

NET INCOME                                                               $        55,269  $        48,113
----------------------------------------------------------------------------------------------------------

                        CONSOLIDATED STATEMENTS OF RETAINED EARNINGS (UNAUDITED)
                                             (in thousands)
                                                                                 Three Months Ended
                                                                                      March 31,
                                                                               1997             1996
----------------------------------------------------------------------------------------------------------

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

Net Income                                                                        55,269           48,113
----------------------------------------------------------------------------------------------------------
                                                                                 610,759          540,879

Common stock dividends                                                           (31,850)         (27,950)
----------------------------------------------------------------------------------------------------------

RETAINED EARNINGS AT END OF PERIOD                                       $       578,909  $       512,929
----------------------------------------------------------------------------------------------------------
</TABLE>

See accompanying Condensed Notes to Consolidated Financial Statements.



                                       3
<PAGE>

<TABLE>
<CAPTION>



                                                                                                            PART I.
                                                                                                            Item 1.


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

                                                                                   Three Months Ended
                                                                                       March 31,
                                                                               ---------------------------
                                                                                  1997           1996
----------------------------------------------------------------------------------------------------------
OPERATING ACTIVITIES
<S>                                                                          <C>            <C>          
Net income                                                                   $     55,269   $      48,113
Adjustments to reconcile net income to net cash
    provided by operating activities:
        Depreciation and amortization                                              60,543          59,016
        Deferred income taxes and investment tax credits                            6,764         (1,089)
        Changes in operating assets and liabilities:
            Receivables, net                                                       (2,146)         (6,021)
            Inventories and other current assets                                     (195)          2,066
            Accounts payable and other current liabilities                         23,123           4,869
            Noncurrent assets and liabilities, net                                  2,936           8,370
        Other, net                                                                    (11)              -
----------------------------------------------------------------------------------------------------------
Net cash provided by operating activities                                         146,283         115,324
----------------------------------------------------------------------------------------------------------

INVESTING ACTIVITIES
Capital expenditures                                                              (77,390)        (73,067)
Other, net                                                                         (2,363)         (1,709)
----------------------------------------------------------------------------------------------------------
Net cash used by investing activities                                             (79,753)        (74,776)
----------------------------------------------------------------------------------------------------------

FINANCING ACTIVITIES
Decrease in advances from parent company                                          (31,222)         (6,273)
Repurchase of receivables                                                        (175,000)             -
Retirements of long-term debt                                                        (715)        (12,426)
Dividends paid                                                                    (31,850)        (27,950)
----------------------------------------------------------------------------------------------------------
Net cash used by financing activities                                            (238,787)        (46,649)
----------------------------------------------------------------------------------------------------------

DECREASE IN CASH                                                                 (172,257)         (6,101)

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

CASH AT END OF PERIOD                                                        $     13,681   $       5,372
                                                                           -------------------------------


SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for interest                                                       $     15,383   $      18,090
Cash paid for income taxes                                                   $      4,236   $       3,466
</TABLE>

See accompanying Condensed Notes to Consolidated Financial Statements.




                                       4
<PAGE>




                                                                         PART I.
                                                                         Item 1.


                           SPRINT-FLORIDA, INCORPORATED
        CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
                              March 31, 1997 and 1996

The information contained in this Form 10-Q has been prepared in accordance with
the  rules  and  regulations  of the  Securities  and  Exchange  Commission.  In
management's  opinion, the 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 in accordance with generally accepted accounting
principles (GAAP) have been condensed or omitted.  These consolidated  financial
statements should be read in connection with Sprint-Florida, Incorporated's 1996
annual report on Form 10-K. The results of operations for the 1997 first quarter
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);  accordingly,  earnings
per share information has been omitted.

The consolidated financial statements are prepared in conformity with 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, pursuant to an Agreement and Plan of Merger, Central Telephone
Company of Florida,  a  wholly-owned  subsidiary of Central  Telephone  Company,
merged with and into  Sprint-Florida.  Prior  period  financial  statements  and
certain other  amounts have been  restated to reflect the new reporting  entity.
Net income for the three months ended March 31, 1996  increased  $7,245,000 as a
result of the merger.

Certain other amounts  previously  reported have been reclassified to conform to
the current period presentation in the consolidated financial statements.  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;  accordingly,  the  transaction  was  recorded  as a
borrowing.




                                       5
<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  disseminated  to the  public.  There  can be no  assurances  of future
performance.   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 and the Florida Public Service
           Commission under the Telecommunications Act of 1996;
         - 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 variations 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, pursuant to an Agreement and Plan of Merger, Central Telephone
Company of Florida,  a  wholly-owned  subsidiary of Central  Telephone  Company,
merged  with  and into  Sprint-Florida.  As a  result,  prior  period  financial
information has been restated to reflect the new reporting entity.

Results of Operations

Total net operating  revenues  increased 4% for the 1997 first quarter  compared
with the same 1996  period.  The increase is  primarily  due to increased  local
service and network access revenue,  partly offset by a decrease in toll service
revenues.   Telecommunications  equipment  revenues  continue  to  grow  due  to
increased equipment sales. Other revenues  experienced a modest decline due to a
reduction in billing and collection revenues and telemarketing  revenues, due to
a transfer of telemarketing services to an affiliated company.

Local service revenues,  derived from local exchange services,  increased 9% for
the 1997 first  quarter  compared  with the same 1996  period.  The  increase is
primarily due to continued residential and business growth in both the number of
access  lines served and custom  calling  features,  including  Caller ID, voice
dialing and return  call.  Access  lines served grew 5.9% during the past twelve
months and revenues from custom calling features increased 15% compared with the
1996 first  quarter.  In  addition,  local  service  revenues  increased  due to
residential and business wire maintenance  revenue.  Another contributing factor
to the  increase  in  local  service  revenues  was the  conversion  of  certain
short-haul  toll  routes to flat rates per call which also  caused a decrease to
toll service revenues.

Network access revenues,  derived from interexchange long distance carriers' use
of the local network to complete calls,  increased 9% for the 1997 first quarter
compared with the same 1996 period.  The increase was primarily due to increased
interstate volumes of 7% and intrastate volumes of 9%.


                                       6
<PAGE>


Toll service  revenues,  mainly derived from  providing  long distance  services
within specified  geographical  areas,  decreased $10 million for the 1997 first
quarter  compared  with the same 1996  period.  The  decrease  is mainly  due to
increased  competition in this market and the  conversion of certain  short-haul
toll  routes to flat rates per call,  which also  contributed  to an increase to
local service  revenues.  In addition,  the 1996 first quarter reflects revenues
from reselling  interexchange  long distance  services by United  Telephone Long
Distance,  Inc.  (UTLD),  a  subsidiary  of  Sprint-Florida.  This  revenue  has
decreased as these services were phased out during the 1997 first quarter.

Total operating  expenses  increased 1% for the 1997 first quarter compared with
the same 1996  period.  The increase  primarily  reflects an increase in network
operating expense and marketing costs to promote products and services.  Network
operating  costs  increased  due to the  growth in the  number  of access  lines
served.  In addition,  operating  expenses  increased  due to increased  cost of
telecommunications  equipment due to growth in equipment  sales. The increase in
operating expenses was partly offset by a decrease in general and administrative
services provided by Sprint  Corporation.  Plant operations expense for the 1996
first quarter reflects expenses related to reselling interexchange long distance
services by UTLD.  These  expenses have  decreased as these services were phased
out during the 1997 first quarter.






                                       7
<PAGE>




                                                                        PART II.
                                                               Other Information



Item 1.  Legal Proceedings

         There were no reportable events during the quarter ended March 31,
         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 March 31,
         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)  March 31, 1997
                     (b)  March 31, 1996 Restated

         (b)  In January 1997, Sprint-Florida filed a Current Report on Form 8-K
              dated  December 19,  1996,  in which it reported (1) the change of
              its name to  Sprint-Florida,  Incorporated  from United  Telephone
              Company of Florida,  effective December 19, 1996; (2) the transfer
              of  ownership  of  Sprint-Florida's   capital  stock  from  Sprint
              Corporation to a Sprint  subsidiary,  effective December 31, 1996;
              and (3) the merger of Central  Telephone  Company of Florida  with
              and into Sprint-Florida, effective December 31, 1996.








                                       8
<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/ J. J. Beling
                                           J. J. Beling
                                           Controller & Chief Accounting Officer

                                       


Date: May 8, 1997



                                       9
<PAGE>





                                 EXHIBIT INDEX



EXHIBIT
NUMBER

   (27)    Financial Data Schedules

           (a)   March 31, 1997
           (b)   March 31, 1996 Restated