Exhibit 23a

                         Consent of Independent Auditors

  We consent to the incorporation by reference in this Registration Statement
  (Form S-8) of BellSouth Corporation, for the registration of 20 million shares
  of its common stock for the BellSouth Corporation Stock and Incentive
  Compensation Plan, of our report dated February 6, 2004 (except for Note 18,
  as to which the date is February 17, 2004), with respect to the consolidated
  financial statements of Cingular Wireless LLC (not included separately
  therein), included in BellSouth Corporation's Annual Report (Form 10-K) for
  the year ended December 31, 2003, filed with the Securities and Exchange
  Commission.




                              /s/ Ernst & Young LLP



Atlanta, Georgia
April 29, 2004