UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                      WASHINGTON, DC  20549
                            FORM 10-Q

(Mark One)

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.


   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 1-6654


           THE SOUTHERN NEW ENGLAND TELEPHONE COMPANY
     (Exact name of registrant as specified in its charter)

              Connecticut                   06-0542646
   (State or other jurisdiction of      (I.R.S. Employer
   incorporation or organization)        Identification Number)

     227 Church Street, New Haven, CT          06510
 (Address of principal executive offices)    (Zip Code)

                          (203) 771-5200
                  (Registrant's telephone number,
                       including area code)

                          Not applicable
        (Former name, former address and former fiscal year, 
                   if changed since last report)

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
(or for such shorter period that the registrant was required to
file such reports), and (2) has been subject to such filing
requirements for the past 90 days.  Yes X.  No .

THE REGISTRANT, A WHOLLY-OWNED SUBSIDIARY OF SOUTHERN NEW ENGLAND
TELECOMMUNICATIONS CORPORATION, MEETS THE CONDITIONS SET FORTH IN
GENERAL INSTRUCTION H(1) (a) AND (b) OF FORM 10-Q AND IS
THEREFORE FILING THIS FORM WITH REDUCED DISCLOSURE FORMAT
PURSUANT TO GENERAL INSTRUCTION H(2).

                              - 1 -

Form 10-Q - Part I   The Southern New England Telephone Company

                 Part I - FINANCIAL INFORMATION
Item 1.  Financial Statements

      CONDENSED STATEMENTS OF INCOME AND RETAINED EARNINGS
                                
                                                (Unaudited)
                                        For the Three Months Ended
                                                 March 31,
Dollars in Millions                        1998           1997
                                                      
REVENUES                                              
Local service                            $163.5        $ 169.4
Network access                            105.9          102.6
Intrastate toll                            49.3           53.4
Other                                      16.4           58.1
Total Revenues                            335.1          383.5
                                                      
COSTS AND EXPENSES                                    
Operating and maintenance                 181.2          203.1
Depreciation and amortization              74.1           77.4
Taxes other than income                    11.5           11.5
Total Costs and Expenses                  266.8          292.0
                                            
                                                      
OPERATING INCOME                           68.3           91.5
                                                      
Interest expense                           10.9           11.2
Other (expense) income, net                (2.0)           (.2)
                                             
INCOME BEFORE INCOME TAXES                 55.4            80.1
                                                       
Income taxes                               20.4            31.3
                                                       
INCOME BEFORE EXTRAORDINARY CHARGE         35.0            48.8
                                                       
Extraordinary charge, net of related       
  taxes of $2.7                              -             (3.7)
                                                       
NET INCOME                              $  35.0         $  45.1
                                                       
Retained Earnings, Beginning of Period  $ 128.3         $  92.6
  Net income                               35.0            45.1
  Cash dividends declared to parent       (30.8)          (40.0)
  Transfers pursuant to corporate         
   restructure                            (84.8)             -
Retained Earnings, End of Period        $  47.7         $  97.7


The accompanying notes are an integral part of these financial statements.
                                
                               - 2 -


Form 10-Q - Part I    The Southern New England Telephone Company
                                
                                
                    CONDENSED BALANCE SHEETS
                                
                                
Dollars in Millions                       March 31, 1998   December 31, 1997
                                            (Unaudited)  
ASSETS                                               
Cash and temporary cash investments         $    31.5        $    28.3
Accounts receivable, net of allowance                
 for uncollectibles of $14.2 and $19.4,
 respectively                                   254.0            259.9
Accounts receivable from affiliates              45.8             86.4
Materials and supplies                           13.3             14.7
Prepaid publishing                                 -              35.8
Prepaid taxes                                    27.9               .6
Deferred income taxes and other                                      
 current assets                                  26.7             32.8
Total Current Assets                            399.2            458.5
Total telephone plant, at cost                4,352.4          4,430.0
Accumulated depreciation                     (2,980.4)        (3,028.7)
Net Telephone Plant                           1,372.0          1,401.3
Deferred income taxes and other assets           90.6             93.7
Total Assets                                 $1,861.8         $1,953.5
                                
LIABILITIES AND SHAREHOLDER'S EQUITY                  
Accounts payable and accrued expenses       $    85.5        $   166.9
Advance billings and customer deposits           32.3             46.4
Accounts and notes payable to affiliates        277.7            178.2
Other current liabilities                       103.8            115.6
Total Current Liabilities                       499.3            507.1
Long-term debt                                  667.2            667.1
Other liabilities and deferred credits          116.5            119.9
Total Liabilities                             1,283.0          1,294.1
                                                      
Common Stock; $12.50 par value;                       
 30,428,596 shares issued and
 30,385,900 outstanding                         380.4            380.4
Proceeds in excess of par value                 152.1            152.1
Retained earnings                                47.7            128.3
Treasury stock; 42,696 shares, at cost           (1.4)            (1.4)
Total Shareholder's Equity                      578.8            659.4
Total Liabilities and Shareholder's Equity   $1,861.8         $1,953.5


The accompanying notes are an integral part of these financial statements.

                                 - 3 -


Form 10-Q - Part I   The Southern New England Telephone Company
                                
                                
               CONDENSED STATEMENTS OF CASH FLOWS
                                
                                                       (Unaudited)
                                                 For the Three Months Ended
                                                        March 31,
Dollars in Millions                                  1998       1997
                                                         
OPERATING ACTIVITIES                                     
 Net income                                       $   35.0    $  45.1
 Adjustments to reconcile net income to                    
  net cash provided by operating activities:
   Depreciation and amortization                      74.1       77.4
   Extraordinary charge, net of tax                     -         3.7
   Decrease in accounts receivable from affiliates    34.4        1.3
   (Decrease) increase in advance billing and               
    customer deposits                                (13.1)       2.2
   Change in operating assets and liabilities, net     3.0       (4.5)
   Other, net                                          3.0        4.3
 Net Cash Provided by Operating Activities           136.4      129.5
                                                         
INVESTING ACTIVITIES                                     
 Cash expended for capital additions                 (79.5)     (83.6)
 Other, net                                             .3       (1.8)
 Net Cash Used by Investing Activities               (79.2)     (85.4)
                                                         
FINANCING ACTIVITIES                                     
 Repayment of long-term debt                            -       (80.0)
 Transfers pursuant to corporate restructure         (12.2)        - 
 Cash dividends paid                                 (41.8)     (33.0)
 Net proceeds of short-term debt from affiliate         -        17.9
 Other, net                                             -        (5.8)
 Net Cash Used by Financing Activities               (54.0)    (100.9)
                                                         
Increase (decrease) in Cash and Temporary            
 Cash Investments                                      3.2      (56.8)
                                                         
Cash and Temporary Cash Investments at          
 beginning of period                                  28.3       56.8
                                                         
Cash and Temporary Cash Investments at End of  
 Period                                            $  31.5     $   -
                                                         
Income Taxes Paid                                  $   1.0     $  7.6
                                                         
Interest Paid, net of amounts capitalized          $   6.1     $  9.1

The accompanying notes are an integral part of these financial statements.

                               - 4 -


Form 10-Q - Part I   The Southern New England Telephone Company

                  NOTES TO FINANCIAL STATEMENTS
                     (Dollars in Millions)
                           (Unaudited)


Note 1: Basis of Presentation

The  Southern New England Telephone Company ("Telephone Company")
is  a wholly-owned telephone operating subsidiary of Southern New
England  Telecommunications  Corporation  ("Corporation").    The
condensed  financial statements on the following pages have  been
prepared  pursuant to the rules and regulations of the Securities
and   Exchange  Commission  ("SEC")  and,  in  the   opinion   of
management,  include  all  adjustments,  which  are  normal   and
recurring  in  nature, necessary for fair presentation  for  each
period  shown.   Certain  information  and  footnote  disclosures
normally  included in financial statements prepared in accordance
with generally accepted accounting principles have been condensed
or   omitted   pursuant  to  such  SEC  rules  and   regulations.
Management  believes that the disclosures made  are  adequate  to
make the information presented not misleading.  Operating results
for  any interim periods, or comparisons between interim periods,
are  not  necessarily  indicative of  the  results  that  may  be
expected  for  full  fiscal years.  It is  suggested  that  these
financial  statements be read in conjunction with  the  financial
statements and notes thereto included in the Telephone  Company's
1997 Annual Report on Form 10-K.

Note 2:  Planned Merger

On  January 4, 1998, the Corporation and SBC Communications  Inc.
("SBC")  approved  a  definitive  merger  agreement  whereby  the
Corporation  will become a wholly-owned subsidiary  of  SBC.   On
February  20,  1998,  the  Corporation  and  SBC  filed  a  Joint
Application  for  Approval  of  a  Change  of  Control  with  the
Department  of Public Utility Control ("DPUC").  In addition,  on
the  same  day,  the Corporation and SBC filed with  the  Federal
Communications   Commission   ("FCC")   Transfer    of    Control
Applications  for  various FCC licenses held by the  Corporation.
Approval by both the DPUC and FCC are expected by year-end 1998.

On  March  27,  1998,  a  special meeting  of  the  Corporation's
shareholders was held to vote on the proposed merger.  The merger
was approved by the Corporation's shareholders.

Note 3:  Corporate Restructure

As  discussed  in the Telephone Company's 1997 Annual  Report  on
Form  10-K,  in  a decision issued June 25,  1997,  the  DPUC
approved   the  Corporation's  proposal  to  establish   separate
wholesale  and retail organizations.  As part of the restructure,
the  directory  publishing operations were transferred  from  the
Telephone Company and incorporated into a separate subsidiary  of
the  Corporation  on January 1, 1998. In addition, the Telephone
Company made dividends to the Corporation that consisted primarily
of non-telephone-related fixed assets with a net book value of
approximately $36 and prepaid directory costs of approximately $36.
The fixed assets consisted of equipment supporting the organizations
which were transferred from the Telephone Company, and included computers,
corporate communications equipment and motor vehicles.  All
telecommunications network plant and property remained with the
Telephone Company to support its wholesale operations.  Additionally,
net assets (including cash of approximately $12) related to inside wire
and voice mail operations were transferred from the Telephone Company to
other affiliated companies.

                          - 5 -


Form 10-Q - Part I   The Southern New England Telephone Company

Item 2.  Management's Discussion and Analysis
               (Dollars in Millions)

Planned Merger

On  January 4, 1998, the Corporation and SBC Communications  Inc.
("SBC")  approved  a  definitive  merger  agreement  whereby  the
Corporation  will become a wholly-owned subsidiary  of  SBC.   On
February  20,  1998,  the  Corporation  and  SBC  filed  a  Joint
Application  for  Approval  of  a  Change  of  Control  with  the
Department  of Public Utility Control ("DPUC").  In addition,  on
the  same  day,  the Corporation and SBC filed with  the  Federal
Communications   Commission   ("FCC")   Transfer    of    Control
Applications  for  various FCC licenses held by the  Corporation.
Approval by both the DPUC and FCC are expected by year-end 1998.

On  March  27,  1998,  a  special meeting  of  the  Corporation's
shareholders was held to vote on the proposed merger.  The merger
was approved by the shareholders.

Corporate Restructure

As  discussed  in the Telephone Company's 1997 Annual  Report  on
Form  10-K, in a decision issued June 25, 1997, the DPUC approved
the  Corporation's proposal to establish separate  wholesale  and
retail  organizations.  As part of the restructure, the directory
publishing operations were transferred from the Telephone Company
and incorporated into a separate subsidiary of the Corporation on
the  Corporation  on January 1, 1998. In addition, the Telephone
Company made dividends to the Corporation that consisted primarily
of non-telephone-related fixed assets with a net book value of
approximately $36 and prepaid directory costs of approximately $36.
The fixed assets consisted of equipment supporting the organizations
which were transferred from the Telephone Company, and included computers,
corporate communications equipment and motor vehicles.  All
telecommunications network plant and property remained with the
Telephone Company to support its wholesale operations.  Additionally,
net assets (including cash of approximately $12) related to inside
wire and voice mail operations were transferred from the Telephone
Company to other affiliated companies.

Comparison of three months ended March 31, 1998 vs. three  months
ended March 31, 1997
 
Operating Results
 
Income  before  extraordinary charge was $35.0 in  1998  compared
with $48.8 in 1997.  The decrease in results of operations is due
primarily  to  the  transfer of directory publishing  operations,
inside  wire and voice mail operations from the Telephone Company
to  affiliated  companies,  in  conjunction  with  the  Corporate
restructure.  Also negatively impacting the comparison of current
year  results  to prior year results is the absence  of  payphone
operations  which  the  Telephone  Company  transferred   to   an
affiliated  company  in April 1997 in conjunction  with  the  pay
telephone  reclassification and compensation  provisions  of  the
Federal Telecommunications Act of 1996 ("Act").

                        - 6 -


Form 10-Q - Part I    The Southern New England Telephone Company


Revenues and Sales

 For the Three Months Ended March 31,             1998    1997
 Local service                                  $163.5  $169.4

 Network access                                  105.9   102.6

 Intrastate toll                                  49.3    53.4

 Other                                            16.4    58.1

 Total Revenues                                 $335.1  $383.5

 Local  service revenues, derived from providing local  exchange,
 advanced  calling  features  and local  private  line  services,
 decreased  $5.9,  or  3.5%,  in  1998.   The  decrease  was  due
 primarily  to  the  1997 transfer of payphone operations  to  an
 affiliate in conjunction with the pay telephone reclassification
 and  compensation  provisions of the Act and  the  January  1998
 transfer of inside wire operations to an affiliated company,  in
 conjunction   with   the   Corporate   restructure.    Partially
 offsetting the decrease caused by such transfers was an increase
 in  revenues  resulting from growth of 4.8% in access  lines  in
 service to approximately 2,296,000 in 1998. Also offsetting  the
 decrease   in  local  revenues  was  an  increase  in  directory
 assistance   revenue   resulting  from   increased   rates   and
 elimination  of  free  calls  and increased  volume.  Management
 expects  competition to impact local service revenues  as  other
 telecommunications providers continue to expand their  offerings
 of local service [see Competition].
 
 Network access revenues, generated primarily from intrastate and
 interstate services, increased $3.3, or 3.2%.  Intrastate access
 revenues increased $2.5 due to an increase in intrastate minutes
 of  use  by  competitive  providers of intrastate  long-distance
 service.  Interstate access revenue increased by $.8 as a result
 of  growth in access lines and minutes of use and the absence in
 1998  of 1997 proposed tariff changes and discount plans.   Also
 contributing  to  the  growth in revenues  is  the  recovery  of
 amounts  used to fund Universal Service, in accordance with  FCC
 regulation.  Significantly offsetting the impact of these  items
 was  a decrease in tariff rates in accordance with the Telephone
 Company's January 1998 FCC filing under price cap regulation.
 
 Intrastate toll revenues, which include primarily revenues  from
 toll  and  WATS services, decreased $4.1, or 7.7%.  The decrease
 was  due primarily to the transfer of payphone operations to  an
 affiliated company, a 7.3% reduction in toll message volume  and
 reduced  intrastate  toll  rates.  Lower  toll  volume  was  due
 primarily to the increasingly competitive toll market.  The decline
 in  rates  was attributable to customer migration to several  of
 the  Telephone  Company's discount calling  plans  that  provide
 competitive  options  to  business  and  residential  customers.
 Increasing competition and the offering of competitive  discount
 calling  plans  will  continue to  place  downward  pressure  on
 intrastate toll revenues.
 
 The decrease of $41.7 in Other revenues was due primarily to the
 transfer  of  directory publishing operations to  an  affiliated
 company  in  January  1998  in conjunction  with  the  Corporate
 restructure.


Costs and Expenses

 For the Three Months Ended March 31,              1998    1997
 Operating costs                                 $181.2  $203.1
 Depreciation and amortization                     74.1    77.4
 Taxes other than income                           11.5    11.5
 Total Costs and Expenses                        $266.8  $292.0


                              - 7 -

Form 10-Q - Part I   The Southern New England Telephone Company

 Operating  costs - Operating costs consist primarily of employee-
 related  expenses,  including  wages  and  benefits.   Cost   of
 services  and  general  and administrative  expenses,  including
 marketing,  represent the remaining portion of  these  expenses.
 Total  operating costs decreased $21.9, or 10.8%.  The  decrease
 was  caused  primarily  by the transfer of directory  publishing
 operations,  inside  wire  and voice mail  operations  from  the
 Telephone  Company to affiliated companies (in conjunction  with
 the  Corporate  restructure) and the 1997 transfer  of  payphone
 operations to an affiliated company in conjunction with the  pay
 telephone  reclassification and compensation provisions  of  the
 Act, and a decrease in network software license fees.  Partially
 offsetting  the decrease were costs incurred in connection  with
 local  number portability, payment of amounts to fund  Universal
 Service  (in  accordance with FCC regulation)  and  expenditures
 made for Year 2000 compliance.
 
 Depreciation  and  amortization - Depreciation  and  amortization
 expense  decreased $3.3, or 4.3%, due primarily to the  transfer
 of  assets  to  affiliated companies in  conjunction   with  the
 Corporate restructure.
 
 Taxes other than income - Taxes other than income were flat.
 
Interest Expense and Other (Expense) Income, net

 For the Three Months Ended March 31,              1998    1997
 Interest expense                                $ 10.9  $ 11.2
 Other (expense) income, net                     $ (2.0) $  (.2)

 Interest  expense  decreased $.3,  or  2.7%,  due  primarily  to
 savings from the February 18, 1997 redemption of $80.0 of medium-
 term notes with an interest rate of 8.70%, offset partially by a
 decrease  in the amount of interest which was capitalized.   The
 decrease  in  other (expense) income, net was due  primarily  to
 contract cancellation fees.

Income Taxes

 For the Three Months Ended March 31,             1998    1997
 Income taxes                                    $20.4   $31.3

 The decrease in income taxes was due primarily to a decrease  in
 income before income taxes.  The exclusion of pre-tax income of
 publishing operations  in the first quarter of 1998, caused tax
 credits, which remained relatively flat, to have a greater impact
 in reducing the effective tax rate, when compared to the first
 quarter of 1997.
 

Comparison of balances as of March 31, 1998 vs. December 31, 1997

 The  decrease  in accounts payable (trade) and accrued  expenses
 with  a corresponding increase in accounts and notes payable  to
 affiliates  is due primarily to the transfer by the Telephone
 Company of all related disbursement and cash processing functions
 to the  Corporation.   The Telephone Company's liability  to
 affiliates  represents drafts payable issued by the Telephone Company
 which were or will be paid by the Corporation.
 
 Accounts  receivable  from  affiliates  decreased  because   the
 Telephone Company was reimbursed for payments it made  in  1997,
 related  to  activities which were transferred as  part  of  the
 Corporate restructure.


                            - 8 -


Form 10-Q - Part I   The Southern New England Telephone Company
                                
 
Liquidity and Capital Resources

 The  Telephone  Company generated cash flows from operations  of
 $136.4  during the three months ended March 31, 1998 as compared
 with  $129.5  during  the three months  ended  March  31,  1997.
 Capital  expenditures were the primary use of  corporate  funds.
 The  Telephone Company transferred to the Corporation  $12.2  of
 cash  belonging  to  inside  wire  and  voice  mail  operations,
 pursuant to the Corporate restructure.
 
 On  February 18, 1997, the Telephone Company redeemed  $80.0  of
 8.70%  medium-term notes due 2031, resulting in an extraordinary
 charge  of  $3.7, net of related taxes of $2.7,  for  the  early
 extinguishment of debt.
 
Competition

The  Telephone  Company continues to experience  an  increasingly
competitive   environment  with  respect  to   telecommunications
services  in  Connecticut.  Competitors  include  companies  that
construct  and  operate  their  own  communications  systems  and
networks  and/or  companies  that resell  the  telecommunications
systems and networks of underlying carriers.

Local  service competition grew in 1997 and continued  growth  is
expected  particularly  upon commencement  of  the  DPUC-mandated
balloting  process which is scheduled to begin in  January  1999.


However,  the financial impact cannot be predicted at this  time.
Based on existing state and federal regulations, the Telephone Company
expects  that  many  competitors will resell its network and that
increased  network  access  revenues will  offset  a  significant
portion of local service revenues lost to competition.


Regulatory Matters

Effective  April 1, 1996, the DPUC replaced traditional  rate  of
return  regulation  with  alternative  (price-based)  regulation,
during the transition to full competition. Alternative regulation
includes a five-year monitoring period on financial results and a
price  cap formula based on certain services categorized as  non-
competitive.   The  DPUC has reopened the alternative  regulation
docket  to  review the application of the price  cap  formula  to
local residential and wholesale services.  A decision is expected
in the third quarter of 1998.

In   February  and  March  1998,  the  Telephone  Company   filed
applications  with  the DPUC for approval  to  reclassify  Custom
Calling  Services, Private Line Services, Direct  Inward  Dialing
and  Hunting  Services from the non-competitive to the  emerging-
competitive  category.   The DPUC has opened  dockets  to  review
these  applications.  Decisions are expected in 1998. The  impact
of  alternative  regulation on the Telephone Company's  operating
results  will  depend  on the timing of classifying  the  various
products and services into categories (non-competitive, emerging-
competitive and competitive) for pricing changes.
 
As part of its June 25, 1997 decision allowing the Corporation to
restructure  and  establish  separate retail  (i.e.,  competitive
local  exchange carrier or "CLEC") and wholesale (i.e., incumbent
local  exchange  carrier  or  "ILEC")  organizations,  the   DPUC
mandated  that  Connecticut customers   choose  their  local
exchange  carrier  via  a balloting process.  In  order  for  the
balloting process to commence, the ILEC must demonstrate that the
systems  offered to CLECs provide full technical and  operational

                          - 9 -

Form 10-Q - Part I   The Southern New England Telephone Company


support.   The  DPUC  will  examine and critically  evaluate  the
respective Operations Support System ("OSS") platforms offered to
the CLECs.  The DPUC's evaluation will determine the suitability  of
the ILEC's OSS to support a competitive local exchange market and
will  determine if the interfaces proposed by the ILEC offer  the
comparability  required  under  the  provisions  of  the  Federal
Telecommunications Act of 1996.  On February 25,  1998, the  DPUC
issued  a Draft Decision in the OSS docket and concluded that  by
providing  access to the same system that the Corporation's  CLEC
would  use,  the  ILEC has provided a comparable  interface.   On
April  1,  1998, the DPUC announced that the hearings  originally
scheduled  for  mid-April in this proceeding would  be  postponed
until after the Corporation  has  completed  implementing its OSS
plan currently scheduled for July 1.  The DPUC will call hearings
no later than 28 days after being notified by the Corporation that
it has completed implementing its OSS plan.  Coincident with this
announcement, the DPUC  also reopened   three  dockets  to review
and address the terms and conditions under which competitive local
exchange service may be offered in Connecticut in order to facilitate
the balloting process.

In  February 1998, the DPUC opened two new dockets to examine the
provision of: (i) combinations of unbundled network elements  and
(ii)  shared  transport to CLECs.  Decisions in both dockets  are
expected  in  the  third quarter of 1998 and may affect  existing
interconnection  agreements between the ILEC and CLECs  operating
in Connecticut.

Also in February 1998, the DPUC held hearings to investigate  the
intrastate  access rates which carriers pay to access the  public
switched  telecommunications network.  The Telephone Company has proposed
that intrastate access rates continue to be  in  parity with  the
FCC's interstate access rates.  A decision is expected in June 1998.

                             - 10 -


Form 10-Q - Part II    The Southern New England Telephone Company



                  PART II  -  OTHER INFORMATION


Item 1.  Legal Proceedings
       
         There were no material developments in the first
         quarter of 1998.


Item 6.  Exhibits and Reports on Form 8-K
       
    (b)  Reports on Form 8-K
       
         On  January 6, 1998, the Telephone Company  filed  a
         report   on  Form  8-K,  dated  January   5,   1998,
         announcing  the  execution of an  agreement  between
         the   Corporation  and   SBC  Communications   Inc.,
         whereby  the  Corporation will become a wholly-owned
         subsidiary of SBC.
       
         On  January 27, 1998, the Telephone Company filed  a
         report   on  Form  8-K,  dated  January  27,   1998,
         announcing   the   Corporation's   1997    financial
         results.
       
         On  April  27, 1998, the Telephone Company  filed  a
         report   on   Form  8-K,  dated   April   24,  1998,
         announcing  the Corporation's financial results  for
         the first quarter of 1998.

                              - 11 -



Form 10-Q - Part II    The Southern New England Telephone Company



                           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.

                 The Southern New England Telephone Company

May 7, 1998



                   /s/ Donald R. Shassian
                       Donald R. Shassian
                    Senior Vice President and Chief Financial Officer



                           - 12 -