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                                                                      EXHIBIT 12

                     GTE FLORIDA INCORPORATED AND SUBSIDIARY
        Statement of the Consolidated Ratio of Earnings to Fixed Charges
                                   (Unaudited)


<TABLE>
<CAPTION>
(Dollars in Millions)                                       Nine Months Ended               Nine Months Ended
                                                            September 30, 1998            September 30, 1998 (a)
                                                       ------------------------       --------------------------      
                                                                                                                      
<S>                                                    <C>                            <C>                             
Net earnings available for fixed charges:                                                                             
  Income before extraordinary charge                   $                  133.6       $                    133.6        
  Add   - Income taxes                                                     83.7                             83.7        
        - Fixed charges                                                   139.5                             58.9        
                                                       ------------------------       --------------------------      
Adjusted earnings                                      $                  356.8       $                    276.2        
                                                       ========================       ==========================      
                                                                                                                      
Fixed charges:                                                                                                        
  Interest expense                                     $                  131.7       $                     51.1        
  Portion of rent expense                                                                                             
      representing interest                                                 7.8                              7.8        
                                                       ------------------------       --------------------------      
Adjusted fixed charges                                 $                  139.5       $                     58.9        
                                                       ========================       ==========================      
                                                                                                                      

RATIO OF EARNINGS TO FIXED CHARGES                                         2.56                             4.69
</TABLE>




(a)     Excludes $80.6 million of interest expense associated with commercial
        paper issued by the Company's wholly-owned subsidiary, GTE Funding
        Incorporated (GTE Funding), on behalf of GTE's other domestic telephone
        operating subsidiaries. This interest is approximately equal to the
        interest income received by the Company on affiliate notes between GTE
        Funding and such domestic telephone operating subsidiaries. GTE Funding
        provides short-term financing and investment vehicles and cash
        management services for the Company and six other of GTE's domestic
        telephone operating subsidiaries.