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Exhibit
    99.31




CERTIFICATION



I, Michael
        J. Sabia, Chief Executive Officer of Bell Canada, certify that:1.
      I have
        reviewed this annual report on Form 40-F of Bell Canada;2.
      Based
          on my knowledge, this report does not contain any untrue statement of
          a material fact or omit to state a material fact necessary to make the
          statements made, in light of the circumstances under which such statements
          were made, not misleading with respect to the period covered by this
          report;3.
      Based
          on my knowledge, the financial statements, and other financial information
          included in this report, fairly present in all material respects the
          financial condition, results of operations and cash flows of the issuer
          as of, and for, the periods presented in this report;4.
      The
          issuers other certifying officer(s) and I are responsible for
          establishing and maintaining disclosure controls and procedures (as
          defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the issuer
          and have:a)
      Designed
          such disclosure controls and procedures, or caused such disclosure controls
          and procedures to be designed under our supervision, to ensure that
          material information relating to the issuer, including its consolidated
          subsidiaries, is made known to us by others within those entities, particularly
          during the period in which this report is being prepared;b)
      [Reserved]c)
      Evaluated
          the effectiveness of the issuers disclosure controls and procedures
          and presented in this report our conclusions about the effectiveness
          of the disclosure controls and procedures, as of the end of the period
          covered by this report based on such evaluation; andd)
      Disclosed
          in this report any change in the issuers internal control over
          financial reporting that occurred during the period covered by the annual
          report that has materially affected, or is reasonably likely to materially
          affect, the issuers internal control over financial reporting;
          and5.
      The
          issuers other certifying officer(s) and I have disclosed, based
          on our most recent evaluation of internal control over financial reporting,
          to the issuers auditors and the audit committee of the issuers
          board of directors (or persons performing the equivalent functions):a)
      All
          significant deficiencies and material weaknesses in the design or operation
          of internal control over financial reporting which are reasonably likely
          to adversely affect the issuers ability to record, process, summarize
          and report financial information; andb)
      Any
          fraud, whether or not material, that involves management or other employees
          who have a significant role in the issuers internal control over
          financial reporting.  March
          11, 2005(signed) Michael J. SabiaMichael
          J. Sabia
          Chief Executive Officer
          Bell Canada


**Exhibit
    99.31** **CERTIFICATION**  I, Siim
        A. Vanaselja, Chief Financial Officer of Bell Canada, certify that:1.
      I
          have reviewed this annual report on Form 40-F of Bell Canada;2.
      Based
          on my knowledge, this report does not contain any untrue statement of
          a material fact or omit to state a material fact necessary to make the
          statements made, in light of the circumstances under which such statements
          were made, not misleading with respect to the period covered by this
          report;3.
      Based on my knowledge, the financial statements, and other financial
          information included in this report, fairly present in all material
          respects the financial condition, results of operations and cash flows
          of the issuer as of, and for, the periods presented in this report;4.
      The
          issuer's other certifying officer(s) and I are responsible for establishing
          and maintaining disclosure controls and procedures (as defined in Exchange
          Act Rules 13a-15(e) and 15d-15(e)) for the issuer and have:a)
      Designed
          such disclosure controls and procedures, or caused such disclosure controls
          and procedures to be designed under our supervision, to ensure that
          material information relating to the issuer, including its consolidated
          subsidiaries, is made known to us by others within those entities, particularly
          during the period in which this report is being prepared;b)
      [Reserved]c)
      Evaluated
          the effectiveness of the issuer's disclosure controls and procedures
          and presented in this report our conclusions about the effectiveness
          of the disclosure controls and procedures, as of the end of the period
          covered by this report based on such evaluation; andd)
      Disclosed
          in this report any change in the issuer's internal control over financial
          reporting that occurred during the period covered by the annual report
          that has materially affected, or is reasonably likely to materially
          affect, the issuer's internal control over financial reporting; and5.
      The
          issuer's other certifying officer(s) and I have disclosed, based on
          our most recent evaluation of internal control over financial reporting,
          to the issuer's auditors and the audit committee of the issuer's board
          of directors (or persons performing the equivalent functions):a)
      All
          significant deficiencies and material weaknesses in the design or operation
          of internal control over financial reporting which are reasonably likely
          to adversely affect the issuer's ability to record, process, summarize
          and report financial information; andb)
      Any
          fraud, whether or not material, that involves management or other employees
          who have a significant role in the issuer's internal control over financial
          reporting.  March
          11, 2005(signed) Siim A. VanaseljaSiim
          A. Vanaselja
          Chief Financial Officer
          Bell Canada