CONSENT OF INDEPENDENT ACCOUNTANTS





We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-3 of our report  dated  February  26, 2001  relating to the
financial statements  which appears in BellSouth Corporation's Annual Report on
Form  10-K  for the  year  ended  December  31,  2000.  We also  consent  to the
reference  to  us  under  the  heading   "Independent   Accountants"   in  such
Registration Statement.







/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Atlanta, Georgia
August 8, 2001