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, 1998
                               ----------------------------------


                                       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)889-6000
                 (Registrant's telephone number, including area code)


--------------------------------------------------------------------------------
        (Former name, former address and former fiscal year, if changed
                             since last report)

     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 were  6,500,000  common shares  outstanding  at March 31, 1998, and at the
date of filing this report.

<PAGE>




                                                         



                          SPRINT-FLORIDA, INCORPORATED
                 FORM 10-Q FOR THE QUARTER ENDED MARCH 31, 1998

                                      INDEX

<TABLE>
<CAPTION>



Part I - Financial Information                                                                        Page Number
                                                                                                      -----------

         Item 1.  Financial Statements

<S>                                                                                                        <C>
                  Consolidated Balance Sheets                                                              1

                  Consolidated Statements of Income and Retained Earnings                                  2

                  Consolidated Statements of Cash Flows                                                    3

                  Condensed Notes to Consolidated Financial Statements                                     4

         Item 2.  Management's Discussion and Analysis of Results of Operations                            5


Part II - Other Information

         Item 1.  Legal Proceedings                                                                        7

         Item 2.  Changes in Securities                                                                    7

         Item 3.  Defaults Upon Senior Securities                                                          7

         Item 4.  Submission of Matters to a Vote of Security Holders                                      7

         Item 5.  Other Information                                                                        7

         Item 6.  Exhibits and Reports on Form 8-K                                                         7


Signatures                                                                                                 8

Exhibits
</TABLE>


<PAGE>
<TABLE>
<CAPTION>


                                                                                                            Item 1.
                                                                                                            PART I.

CONSOLIDATED BALANCE SHEETS                                                           Sprint-Florida, Incorporated
(in thousands, except per share data)
-------------------------------------------------------------------------------------------------------------------
                                                                                March 31,           December 31,
                                                                                   1998                 1997
-------------------------------------------------------------------------------------------------------------------
                                                                                 (unaudited)

Assets
   Current assets
<S>                                                                        <C>                  <C>             
     Cash                                                                  $          4,466     $         25,470
     Accounts receivable
       Customers and other, net of allowance of $5,599 and $5,515                   137,248              149,317
       Interexchange carriers                                                        59,570               58,074
       Affiliated companies                                                          15,196               10,041
     Inventories                                                                     27,007               25,114
     Other                                                                            9,399                7,802
-------------------------------------------------------------------------------------------------------------------
     Total current assets                                                           252,886              275,818
-------------------------------------------------------------------------------------------------------------------

   Property, plant and equipment                                                  3,681,415            3,632,432
   Less accumulated depreciation                                                  2,064,124            2,028,184
-------------------------------------------------------------------------------------------------------------------
   Net property, plant and equipment                                              1,617,291            1,604,248
-------------------------------------------------------------------------------------------------------------------
   Deferred charges and other assets                                                 74,526               59,203
-------------------------------------------------------------------------------------------------------------------
Total                                                                      $      1,944,703     $      1,939,269
                                                                         ------------------------------------------

Liabilities and Shareholder's Equity
   Current liabilities
     Outstanding checks in excess of cash balances                         $         10,596     $         10,801
     Advances from parent                                                            93,001               38,999
     Accounts payable
       Vendors and other                                                             39,054               43,687
       Interexchange carriers                                                        33,598               26,663
       Affiliated companies                                                         224,288              220,354
     Advance billings and customer deposits                                          33,764               32,677
     Other                                                                           86,954               55,552
-------------------------------------------------------------------------------------------------------------------
     Total current liabilities                                                      521,255              428,733
-------------------------------------------------------------------------------------------------------------------
   Long-term debt                                                                   339,760              455,011
-------------------------------------------------------------------------------------------------------------------
   Deferred credits and other liabilities
     Deferred income taxes and investment tax credits                               151,944              152,120
     Postretirement and other benefit obligations                                   100,958               83,332
     Other                                                                            9,211                9,252
-------------------------------------------------------------------------------------------------------------------
     Total deferred credits and other liabilities                                   262,113              244,704
-------------------------------------------------------------------------------------------------------------------
   Shareholder's equity
     Common stock, par value $2.50 per share, 16,000 shares authorized,
       6,500 shares issued and outstanding                                           16,250               16,250
     Capital in excess of par value                                                 229,298              229,298
     Retained earnings                                                              576,027              565,273
-------------------------------------------------------------------------------------------------------------------
   Total shareholder's equity                                                       821,575              810,821
-------------------------------------------------------------------------------------------------------------------
Total                                                                      $      1,944,703     $      1,939,269
                                                                         ------------------------------------------





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


<PAGE>
<TABLE>
<CAPTION>



                                                                                                            PART I.
                                                                                                            Item 1.

CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS                              Sprint-Florida, Incorporated
(Unaudited)
(in thousands)
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------
Three Months Ended March 31,                                                            1998             1997
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------

<S>                                                                              <C>              <C>          
Net Operating Revenues                                                           $     321,476    $     317,835

Operating Expenses
   Costs of services and products                                                      105,771           98,973
   Selling, general and administrative                                                  61,949           58,341
   Depreciation and amortization                                                        57,976           60,543
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------
   Total operating expenses                                                            225,696          217,857
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------

Operating Income                                                                        95,780           99,978

Interest expense                                                                       (11,399)         (10,181)
Other expense, net                                                                        (615)            (115)
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------
Income before income taxes and
   extraordinary item                                                                   83,766           89,682
Income taxes                                                                           (32,175)         (34,413)
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------

Income before extraordinary item                                                        51,591           55,269
Extraordinary item, net                                                                 (4,437)           -
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------

Net Income                                                                              47,154           55,269

Retained Earnings at Beginning of Period                                               565,273          555,490
------------------------------------------------------------------------------- --- ------------- -- -------------
                                                                                       612,427          610,759

Dividends declared                                                                     (36,400)         (31,850)
-------------------------------------------- --- ------------- -- ------------- --- ------------- -- -------------

Retained Earnings at End of Period                                               $     576,027    $     578,909
                                                                                --- ------------- -- -------------

























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


<PAGE>
<TABLE>
<CAPTION>


                                                                                                            PART I.
                                                                                                            Item 1.

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)                                     Sprint-Florida, Incorporated
(in thousands)
-------------------------------------------------------------------------------------------------------------------
Three Months Ended March 31,                                                            1998             1997
-------------------------------------------------------------------------------------------------------------------

Operating Activities
<S>                                                                               <C>              <C>          
Net income                                                                        $      47,154    $      55,269
Adjustments to reconcile net income to net cash provided
   by operating activities:
     Depreciation and amortization                                                       57,976           60,543
     Deferred income taxes and investment tax credits                                        25            6,764
     Extraordinary item, net                                                             (1,664)            -
     Changes in assets and liabilities:
       Receivables, net                                                                   5,418           (2,146)
       Inventories and other current assets                                              (3,692)            (195)
       Accounts payable, accrued expenses and other current liabilities                  26,387           23,123
       Other assets and liabilities, net                                                  1,562            1,235
-------------------------------------------------------------------------------------------------------------------
Net cash provided by operating activities                                               133,166          144,593
-------------------------------------------------------------------------------------------------------------------

Investing Activities
Capital expenditures                                                                    (68,825)         (77,390)
Other, net                                                                               (2,194)            (673)
-------------------------------------------------------------------------------------------------------------------
Net cash used by investing activities                                                   (71,019)         (78,063)
-------------------------------------------------------------------------------------------------------------------

Financing Activities
Increase (Decrease) in advances from parent                                              54,002          (31,222)
Sales of receivables, net                                                                15,000         (175,000)
Payments on long-term debt                                                             (115,753)            (715)
Dividends paid                                                                          (36,400)         (31,850)
-------------------------------------------------------------------------------------------------------------------
Net cash used by financing activities                                                   (83,151)        (238,787)
-------------------------------------------------------------------------------------------------------------------

Decrease in Cash and Equivalents                                                        (21,004)        (172,257)

Cash and Equivalents at Beginning of Period                                              25,470          185,938
-------------------------------------------------------------------------------------------------------------------

Cash and Equivalents at End of Period                                             $       4,466    $      13,681
                                                                                -----------------------------------


Supplemental Cash Flow Information
Cash paid for interest, net of amounts capitalized                                $      15,973    $      15,383
                                                                                -----------------------------------
Cash paid (refunded) for income taxes                                             $        (349)   $       4,236
                                                                                -----------------------------------

















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


<PAGE>


                                                                         PART I.
                                                                         Item 1.

CONDENSED NOTES TO CONSOLIDATED
FINANCIAL STATEMENTS (Unaudited)                    Sprint-Florida, Incorporated


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
Sprint-Florida,  Incorporated's  consolidated  financial  position,  results  of
operations and cash flows.

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
1997 annual  report on Form 10-K.  Operating  results for first quarter 1998 are
not necessarily indicative of the operating results that may be expected for the
year ending December 31, 1998.

1.  Basis of Consolidation

The consolidated  financial  statements  include the accounts of Sprint-Florida,
Incorporated and its wholly-owned subsidiary  (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 has been omitted.

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.

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 1998, Sprint-Florida  repurchased $190 million of accounts receivable
sold to an affiliated company in December 1997. Accordingly, the transaction was
treated as a borrowing in the 1997 year-end financial statements.






<PAGE>


                                                                         PART I
                                                                         Item 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF
RESULTS OF OPERATIONS                               Sprint-Florida, Incorporated

General

Sprint-Florida, Incorporated, with its wholly-owned subsidiary, (Sprint-Florida)
includes certain estimates,  projections and other forward-looking statements in
its reports,  in  presentations  to analysts and others,  and in other  publicly
available  material.  Future performance  cannot be ensured.  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  or  latitude  allowed  its
          competitors  by the  Federal  Communications  Commission  (FCC) or 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 changes in  political,  economic or other
          factors such as legal and regulatory changes or other external factors
          over which Sprint-Florida has no control.

Results of Operations
<TABLE>
<CAPTION>

                                                                  Selected Operating Results
                                             ---------------------------------------------------------------------
                                                     Three Months Ended
                                                         March 31,                            Variance
                                             ----------------------------------     ------------------------------
                                                      1998             1997             Dollar            %
-------------------------------------------- --- ------------- -- ------------- --- ------------- ----------------
                                                                        (in thousands)
Net Operating Revenues
<S>                                          <C>               <C>              <C>                    <C>  
    Local service                            $       146,816   $      134,532   $       12,284           9.1 %
    Network access                                   132,647          132,340              307           0.2 %
    Toll service                                       7,691           11,239           (3,548)        (31.6)%
    Other                                             34,322           39,724           (5,402)        (13.6)%
-------------------------------------------- --- ------------- -- ------------- --- -------------
Net operating revenues                               321,476          317,835            3,641           1.1 %
-------------------------------------------- --- ------------- -- ------------- --- -------------

Operating Expenses
    Costs of services and products                   105,771           98,973            6,798           6.9 %
    Selling, general and administrative               61,949           58,341            3,608           6.2 %
    Depreciation and amortization                     57,976           60,543           (2,567)         (4.2)%
-------------------------------------------- --- ------------- -- ------------- --- -------------
Total operating expenses                             225,696          217,857            7,839           3.6 %
-------------------------------------------- --- ------------- -- ------------- --- -------------

Operating Income                             $        95,780   $       99,978   $       (4,198)         (4.2)%
                                             --- ------------- -- ------------- --- -------------

Operating Margin                                        29.8%            31.5%
                                             --- ------------- -- -------------

</TABLE>


<PAGE>



Net Operating Revenues

Net operating revenues increased 1% in first quarter 1998 compared with the same
period a year ago. This  increase was mainly due to customer  access line growth
of 6.6% during the past 12 months,  offset by declines in toll service and other
revenues.

Local service revenues,  derived from local exchange  services,  increased 9% in
first  quarter 1998 from the same 1997 period.  This  increase  reflects  strong
economic  growth in the service areas and increases in  second-line  service for
residential  customers  to meet their  lifestyle  and data access  needs.  Local
service revenues also increased  because of continued  demand for  network-based
services  such as Caller ID and Call  Waiting as well as an  increase  in wiring
maintenance agreements.

Network access revenues,  derived from interexchange long distance carriers' use
of the local network to complete calls, remained flat for the first quarter 1998
compared with the same 1997 period. The 1998 first quarter revenues reflect a 9%
growth in access minutes of use, offset by FCC-mandated access rate reductions.

Toll service  revenues are mainly derived from providing long distance  services
within  specified  regional  calling  areas,  or local  access  transport  areas
(LATAs). First quarter toll service revenues for 1998 declined 32% compared with
the same 1997 period.  The decrease  reflects  extended  local calling areas and
increased competition in the intrastate long distance market.

Other  revenues are mainly  derived  from  telecommunications  equipment  sales,
directory  sales and listing  services,  and billing  and  collection  services.
During the 1998 first  quarter  these  revenues  decreased 14% compared with the
same 1997 period.  This decrease  mainly reflects a July 1997 change in transfer
pricing for certain  transactions  between  Sprint-Florida  and Sprint's product
distribution and directory publishing division to more accurately reflect market
pricing.

Operating Expenses

Costs of services  and  products  consists  of costs  related to  operating  and
maintaining  the local  network and costs of  equipment  sales.  These  expenses
increased  7% in first  quarter  1998  compared  with the same period a year ago
because of customer access line growth and increased  equipment sales.  Costs of
services  and  products  was 32.9% of net  operating  revenues in the 1998 first
quarter and 31.1% for the same period a year ago.

Selling, general and administrative (SG&A) expense increased 6% in first quarter
1998  compared  with the same 1997  period.  This  increase  was  mainly  due to
increased customer service costs related to access line growth. SG&A expense was
19.3% of net operating revenues in the first quarter 1998 and 18.4% for the same
period a year ago.

Depreciation and amortization  expense decreased 4% in first quarter 1998 period
compared  with  the  same  period  a  year  ago.  This  decrease   reflects  new
depreciation  rates  that  align  expense   recognition  with  plans  for  plant
replacement.  This decline was partly offset by an increase in plant  additions.
Depreciation and amortization expense was 18.0% of net operating revenues in the
first quarter 1998 and 19.0% for the same period a year ago.

Extraordinary Item

In 1998, Sprint-Florida redeemed, prior to maturity, $115 million of debt with a
9.25% interest rate.  This resulted in a $4 million after-tax loss.


<PAGE>


                                                                        PART II.
                                                               Other Information



Item 1.  Legal Proceedings

         There were no  reportable  events  during the  quarter  ended March 31,
         1998.


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,
         1998.


Item 6.  Exhibits and Reports on Form 8-K

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

              (27)   Financial Data Schedule

         (b)  Reports on Form 8-K

              No reports on Form 8-K were filed  during the quarter  ended March
              31, 1998.



<PAGE>



                                 SIGNATURES




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:    May 7, 1998




<PAGE>


                                EXHIBIT INDEX



EXHIBIT
NUMBER

   (27)    Financial Data Schedule