Exhibit 23-b

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3) and related prospectus of BellSouth
Corporation for the registration of up to $6,950,000,000 in debt securities and
to the incorporation by reference therein 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 Current Report (Form
8-K) dated July 30, 2004, filed with the Securities and Exchange Commission.



                              /s/ Ernst & Young LLP



Atlanta, Georgia
July 30, 2004