Exhibit 23

                       Consent of Independent Accountants


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
statement  on Form S-8 of our report  dated  February  8, 2002  relating  to the
consolidated  financial  statements of BellSouth  Corporation,  which appears in
BellSouth  Corporation's  Annual Report on Form 10-K for the year ended December
31, 2001.


                                   /s/ PricewaterhouseCoopers LLP




Atlanta, Georgia
May 7, 2002