Exhibit 23-a


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 9, 2004, except with respect
to Note U, as to which the date is February 17, 2004 and Note A, as to which the
date is July 9, 2004 relating to the consolidated financial statements of
BellSouth Corporation, which appears in BellSouth Corporation's Current Report
on Form 8-K dated July 30, 2004. We also consent to the reference to us under
the heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Atlanta, Georgia
July 30, 2004