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, 1997.


   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


The  Southern New England Telephone Company ("Telephone Company")
is  a wholly-owned telephone operating subsidiary of Southern New
England  Telecommunications Corporation ("Corporation")  and  has
its  principal executive offices at 227 Church Street, New Haven,
Connecticut 06510 (telephone number (203) 771-5200).

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.    The  1996  financial  statements   have   been
reclassified   to  conform  to  the  current-year   presentation.
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 1996 Annual
Report on Form 10-K.

                            - 2 -


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

     CONDENSED STATEMENTS OF INCOME AND RETAINED EARNINGS
                                
                                
                                                (Unaudited)
                                        For the Three Months Ended
                                                 March 31,
Dollars in Millions                        1997           1996
                                                      
Revenues                                              
Local service                           $ 169.4        $ 164.7
Network access                            102.6           97.0
Intrastate toll                            53.4           66.4
Publishing and other                       58.1           60.3
Total Revenues                            383.5          388.4
                                                      
Costs and Expenses                                    
Operating and maintenance                 203.1          192.7
Depreciation and amortization              77.4           74.4
Taxes other than income                    11.5           12.8
Total Costs and Expenses                  292.0          279.9
                                                      
Operating Income                           91.5          108.5
                                                      
Interest expense                           11.2           11.6
Other (expense) income, net                 (.2)           1.0
                                                       
Income Before Income Taxes                  80.1          97.9
                                                       
Income taxes                                31.3          38.2
                                                       
Income Before Extraordinary Charge          48.8          59.7
                                                       
Extraordinary charge, net of tax            (3.7)           -
                                                       
Net Income                               $  45.1       $  59.7
                                                       
Retained Earnings, Beginning of Period   $  92.6       $  31.8
  Net income                                45.1          59.7
  Dividends declared to parent             (40.0)        (35.6)
Retained Earnings, End of Period         $  97.7       $  55.9
                                                      
                             - 3 -                          
                             
                                
                                
Form 10-Q - Part I   The Southern New England Telephone Company
                                
                                
                    CONDENSED BALANCE SHEETS
                                
                                
Dollars in Millions                       March 31, 1997   December 31, 1996
                                           (Unaudited)   
Assets                                                
Cash and temporary cash investments          $     -        $   56.8
Accounts receivable, net of allowance for              
 uncollectibles of $17.8 and $18.0,           
 respectively                                   267.8          270.8
Accounts receivable from affiliates               9.8           11.1
Materials and supplies                           16.8           14.3
Prepaid publishing                               34.6           35.2
Deferred income taxes and other current assets   63.1           47.1
Total Current Assets                            392.1          435.3
Total telephone plant, at cost                4,369.1        4,309.1
Accumulated depreciation                     (3,015.0)      (2,964.5)
Net Telephone Plant                           1,354.1        1,344.6
Deferred income taxes and other assets           94.9           77.3
Total Assets                                $ 1,841.1       $1,857.2
                                
Liabilities and Shareholder's Equity                  
Accounts payable and accrued expenses       $   186.8       $  180.2
Advance billings and customer deposits           44.8           42.6
Accounts and notes payable to affiliates         36.7           19.5
Other current liabilities                       137.4          116.8
Total Current Liabilities                       405.7          359.1
Long-term debt                                  666.9          746.9
Other liabilities and deferred credits          139.7          127.5
Total Liabilities                             1,212.3        1,233.5
                                                      
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                                97.7           92.6
Treasury stock; 42,696 shares, at cost           (1.4)          (1.4)
Total Shareholder's Equity                      628.8          623.7
Total Liabilities and Shareholder's Equity   $1,841.1       $1,857.2
                                                       
                              - 4 -                          
                                
                                
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                                   1997        1996
                                                         
Operating Activities                                     
  Net income                                         $  45.1   $  59.7
  Adjustments to reconcile net income to                    
   net cash provided by operating activities:
     Depreciation and amortization                      77.4      74.4
     Extraordinary charge, net of tax                    3.7        -
     Restructuring payments                             (2.2)    (18.2)
     Change in operating assets and liabilities, net    (1.0)     13.8
     Other, net                                          5.5       3.2
  Net Cash Provided by Operating Activities            128.5     132.9
                                                         
Investing Activities                                     
  Cash expended for capital additions                  (82.6)    (57.3)
  Other, net                                            (1.8)      1.1
  Net Cash Used by Investing Activities                (84.4)    (56.2)
                                                         
Financing Activities                                     
  Repayment of long-term debt                          (80.0)       -
  Cash dividends paid                                  (33.0)    (23.0)
  Net proceeds of short-term debt from affiliate        17.9        -
  Other, net                                            (5.8)       -
  Net Cash Used by Financing Activities               (100.9)    (23.0)
                                                         
(Decrease) increase in Cash and Temporary              
 Cash Investments                                      (56.8)     53.7
                                                         
Cash and temporary cash investments at                  
 beginning of period                                    56.8      70.5
                                                         
Cash and Temporary Cash Investments at            
 End of Period                                        $    -   $ 124.2
 
Income Taxes Paid                                     $  7.6   $   9.5
                                                         
Interest Paid, net of amounts capitalized             $  9.1   $   8.7

                                - 5 -



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

                  NOTES TO FINANCIAL STATEMENTS
         (Dollars in Millions, Except Per Share Amounts)
                           (Unaudited)


Note 1:  Extraordinary Charge

On  February  18, 1997, the Telephone Company redeemed  $80.0  of
8.70% medium-term notes due 2031, which were satisfied with  cash
and  short-term  borrowings  from  the  Corporation.   The  early
extinguishment  of  debt resulted in an extraordinary  charge  of
$3.7, net of tax benefits of $2.7.


                              - 6 -



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


              MANAGEMENT'S DISCUSSION AND ANALYSIS
                      (Dollars in Millions)

Comparison of three months ended March 31, 1997 vs. three  months
ended March 31, 1996
 
Operating Results
 
 Income  before  extraordinary charge was $48.8 in 1997  compared
 with $59.7 in 1996.

Revenues and Sales

 For the Three Months Ended March 31,             1997     1996
 Local service                                   $169.4   $164.7
 Network access                                   102.6     97.0
 Intrastate toll                                   53.4     66.4
 Publishing and other                              58.1     60.3
 Total Revenues                                  $383.5   $388.4

 Local  service revenues, derived from providing local  exchange,
 advanced  calling  features  and local  private  line  services,
 increased  $4.7,  or  2.9%,  in  1997.   The  increase  was  due
 primarily to continued strong growth of 4.8% in access lines  in
 service  to approximately 2,190,000 lines as of March 31,  1997.
 This  increase  included significant growth in Centrex  business
 lines and second residential lines. Local service revenues  also
 increased   due  to  growth  in  vertical  services,   primarily
 SmartLink[R] advanced calling features, including Caller ID, missed
 call dialing, call blocking and call tracing.  The increase  was
 offset  partially  by  a  decrease in revenues  recognized  from
 wireless  carriers,  due to a decrease in the  generic  wireless
 tariff in accordance with the Federal Telecommunications Act  of
 1996  ("Act").  Management expects competition to  impact  local
 service revenues as other telecommunications providers start  to
 offer local service during the year [see Competition].
 
 Network access revenues, generated primarily from interstate and
 intrastate services, increased $5.6, or 5.8%. Intrastate  access
 revenues  increased $3.3, or 53.3%, due primarily to an increase
 in  intrastate  minutes  of  use  by  competitive  providers  of
 intrastate  long-distance service.  Interstate  access  revenues
 increased  $2.3, or 2.5%, due primarily to growth in  interstate
 minutes  of  use of approximately 4% and an increase  in  access
 lines  in  service, discussed previously.  Partially  offsetting
 the  impact  of the increase in minutes of use were lower  rates
 due  to  discount  plans  and  a decrease  in  tariff  rates  in
 accordance  with  the  Telephone  Company's  July  1996  Federal
 Communications  Commission  ("FCC")  filing  under   price   cap
 regulation.
 
 Intrastate toll revenues, which include primarily revenues  from
 toll and WATS services, decreased $13.0, or 19.6%.  The decrease
 was  due  primarily to a 15.9% reduction in toll message volume,
 as well as reduced intrastate toll rates.  Lower toll volume was
 due  primarily  to the first full quarter impact  of  intrastate
 equal  access  and  the  increasingly competitive  toll  market.
 Additionally, unusually high toll volume occurred in  the  first
 quarter   of   1996  due  to  stormy  weather   experienced   in
 Connecticut.   The  decline in rates  was  attributable  to  the
 introduction  of  several discount calling  plans  that  provide
 competitive   options  to  business  and  residence   customers.
 Increasing  competition and the Telephone Company's offering  of
 competitive  discount  calling  plans  will  continue  to  place
 downward pressure on intrastate toll revenues.
 
                             - 7 -

Form 10-Q - Part I   The Southern New England Telephone Company
 
 
              MANAGEMENT'S DISCUSSION AND ANALYSIS
                      (Dollars in Millions)
 
Comparison of three months ended March 31, 1997 vs. three  months
ended March 31, 1996
 
 The  $2.2  decrease  in publishing and other  revenues  was  due
 primarily  to  the  discontinuance of the provision  of  billing
 services for a major long-distance carrier.  Publishing revenues
 remained flat despite an increasingly competitive market.
 
Costs and Expenses

 For the Three Months Ended March 31,            1997    1996
 Operating costs                               $203.1  $192.7
 Depreciation and amortization                   77.4    74.4
 Taxes other than income                         11.5    12.8
 Total Costs and Expenses                      $292.0  $279.9

 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  increased  $10.4,  or  5.4%,  including
 approximately  $3  of  reprogramming costs associated  with  the
 recognition of the year 2000.  The remainder of the increase was
 due  primarily to higher employee-related expenses  and  network
 contract  services,  mainly  as a result  of  continuing  higher
 service  demands.   Additionally,  licensed  software  fees  for
 network  switching increased due to the timing of projects,  and
 bad  debt  expense  increased due to higher credit  risk  in  an
 increasingly competitive environment.
 
 Depreciation  and  amortization - Depreciation  and  amortization
 expense increased $3.0, or 4.0%, due primarily to an increase in
 the  average depreciable telecommunications property, plant  and
 equipment.
 
 Taxes other than income - The 10.2% decrease in taxes other  than
 income  was  due  primarily to savings in property  taxes  as  a
 result of the continuing reduction of overall corporate space.
 
Interest Expense and Other (Expense) Income, net

 For the Three Months Ended March 31,            1997     1996
 Interest expense                                $11.2   $11.6
 Other (expense) income, net                     $ (.2)  $ 1.0

 Interest  expense  decreased $.4,  or  3.4%,  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  a
 decrease  in  interest  income  from  the  Corporation,  as  the
 Telephone  Company's  cash  balance  was  used  to  satisfy  the
 previously mentioned redemption.

                             - 8 -


Form 10-Q - Part I   The Southern New England Telephone Company
                                
                                
              MANAGEMENT'S DISCUSSION AND ANALYSIS
                      (Dollars in Millions)
                                
Income Taxes

 For the Three Months Ended March 31,            1997    1996
 Income taxes                                    $31.3   $38.2

 The  combined federal and state effective tax rate for the three
 months  ended March 31, 1997 was 39.1% compared with  39.0%  for
 the  same period in 1996.  The decrease in income taxes was  due
 to a corresponding decrease in income before income taxes.
 
Extraordinary Charge

 For the Three Months Ended March 31,             1997   1996
 Extraordinary charge, net of tax                $(3.7)    -

 On  February 18, 1997, the Telephone Company redeemed  $80.0  of
 8.70%  medium-term  notes due 2031. The early extinguishment  of
 debt resulted in an extraordinary charge of $3.7 after-tax.
 
                                
Comparison of balances as of March 31, 1997 vs. December 31, 1996

 The previously discussed redemption of debt led to a decrease of
 $80.0 in long-term debt, and was the primary factor in the $56.8
 decrease  in cash and temporary cash investments and  the  $17.2
 increase in accounts and notes payable to affiliates.
 
 Other  current liabilities increased $20.6 due to the timing  of
 income tax payments and an increase in dividends payable.

Liquidity and Capital Resources

 The  Telephone  Company generated cash flows from operations  of
 $128.5  during the three months ended March 31, 1997 as compared
 with  $132.9 during the three months ended March 31, 1996.   The
 decrease was due primarily to lower net income, offset partially
 by  lower  restructuring payments made in  first  quarter  1997.
 Capital expenditures were the primary use of corporate funds.
 
 On  February 18, 1997, the Telephone Company redeemed  $80.0  of
 8.70% medium-term notes as discussed previously.
 
Competition

The  Telephone  Company continues to experience  an  increasingly
competitive   environment  with  respect  to   telecommunications
services   in  Connecticut.   Competitors  include  interexchange
carriers  and  competitive access providers, and  most  recently,
competitive local exchange carriers ("CLEC").  Telecommunications
providers continue to file with the Department of Public  Utility
Control  ("DPUC")  to offer competitive intrastate  long-distance
services, and major carriers intensified their marketing  efforts
to   sell  intrastate  long-distance  services  since  the   full
implementation of intrastate equal access.

                            - 9 -


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

              MANAGEMENT'S DISCUSSION AND ANALYSIS
                      (Dollars in Millions)

Local  service  competition is expected to grow significantly  in
1997;  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  the
Telephone  Company's  network and that increased  network  access
revenues  will  offset  a significant portion  of  local  service
revenues lost to competition.

Regulatory Matters

Federal Regulatory Initiatives

In accordance with the Act, the Federal-State Joint Board adopted
a  Recommended Decision on Universal Service on November 7, 1996.
The recommendation addresses the universal service provisions  of
the  Act  and  proposes that one federal fund be  established  to
provide  support for universal service.  The proposal  calls  for
interstate telecommunications service providers to contribute  to
the  fund  based  on  their telecommunications  revenue,  net  of
payments  to  other  carriers.  The revenue to  be  assessed  may
either  be total interstate and intrastate revenue, or interstate
revenue  only.  Management is currently evaluating the impact  of
FCC decisions regarding universal service and access charges.

The  Telephone  Company filed its 1997 annual  interstate  access
price cap revisions in April 1997 and anticipates filing proposed
rate changes in June 1997 for effect July 1, 1997.  These filings
will  adjust interstate access rates for an experienced  rate  of
inflation,  the  FCC's  productivity target  and  exogenous  cost
changes,  if  any.  The Telephone Company again  elected  a  4.0%
productivity factor.

State Regulatory Initiatives

On  January 24, 1997, the Corporation filed a proposal  with  the
DPUC   outlining  steps  to  structure  its  wireline   business,
including  the  Telephone  Company,  into  separate  retail   and
wholesale  subsidiaries.   Under the  proposal,  the  new  retail
organization, a CLEC, will compete under the same regulations  as
all  other  retail telecommunications providers in the state  and
will  bring innovative packages of products and services  to  the
consumer.    The  wholesale  organization,  an  incumbent   local
exchange carrier, will provide network services and functionality
to  retail  providers, including the Corporation's new  CLEC,  on
neutral   terms.   The  Telephone  Company's  current   directory
publishing  operations  will also be  structured  as  a  separate
subsidiary  of the Corporation.  A decision is expected  in  late
June 1997.

In  compliance with the Act, the Telephone Company has filed with
the  DPUC numerous cost studies supporting its proposed wholesale
(i.e.,  resale) and unbundled rates for interconnection services.
On  March  24, 1997, the DPUC issued a final decision  setting  a
uniform  17.8%  discount rate off the Telephone Company's  retail
prices for telecommunications services resold to CLEC's. On April
23,  1997,  the  DPUC  issued  a final  decision  addressing  the
proposal  for allocation of HFC costs to video and telephony  and
the Telephone Company's costs and rates associated with unbundled
loops, ports, multiplexing, and inter-wire center transport.   In
this  decision,  the  DPUC  agreed  to  the  Telephone  Company's
proposed  50/50  allocation for video  and  telephony.   It  also
approved the proposal to include 100% of the cost of the loop  in
its intrastate cost studies, rather than only 75% of the cost  of

                              - 10 -



Form 10-Q - Parts I & II  The Southern New England Telephone Company





              MANAGEMENT'S DISCUSSION AND ANALYSIS
                      (Dollars in Millions)
                                
the  loop (25% of  the  cost of the loop was previously allocated
to interstate services).  In addition, the DPUC approved the cost
studies  based  on  Total  Service  Long  Run  Incremental   Cost
(TSLRIC).   The Telephone Company submitted a revised tariff  for
unbundled  loops,  ports,  multiplexing,  and  inter-wire  center
transport reflecting the findings in the decision.



                  PART II  -  OTHER INFORMATION

Item 1.  Legal Proceedings
       
         There were no material developments in the first
         quarter of 1997.


Item 6.  Exhibits and Reports on Form 8-K
       
    (b)  Reports on Form 8-K
       
         On  January 21, 1997, the Telephone Company  filed  a
         report   on   Form  8-K,  dated  January  21,   1997,
         announcing the Corporation's 1996 financial results.
        
         On  April  23,  1997, the Telephone Company  filed  a
         report  on Form 8-K, dated April 23, 1997, announcing
         the  Corporation's financial results  for  the  first
         quarter of 1997.
      
                               - 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 8, 1997



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




                          - 12 -