-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MXIZ92bKJtvN87rZgEFr6RPPNAxDb3krvCOql+ARoUAyCB/eioKUn4F3sZdF02dy
 lahxEBID7ZGG1c/IN8hv8Q==

<SEC-DOCUMENT>0000732713-06-000093.txt : 20060309
<SEC-HEADER>0000732713-06-000093.hdr.sgml : 20060309
<ACCEPTANCE-DATETIME>20060309104808
ACCESSION NUMBER:		0000732713-06-000093
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060307
FILED AS OF DATE:		20060309
DATE AS OF CHANGE:		20060309

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BELLSOUTH CORP
		CENTRAL INDEX KEY:			0000732713
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				581533433
		STATE OF INCORPORATION:			GA
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1155 PEACHTREE ST NE
		STREET 2:		ROOM 15G03
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30309-3610
		BUSINESS PHONE:		4042492000

	MAIL ADDRESS:	
		STREET 1:		1155 PEACHTREE STREET NE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30309-3610

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SHANNON W PATRICK
		CENTRAL INDEX KEY:			0001189570

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08607
		FILM NUMBER:		06675006

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		404.249.3875

	MAIL ADDRESS:	
		STREET 1:		1155 PEACHTREE ST
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30309
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-03-07</periodOfReport>

    <issuer>
        <issuerCik>0000732713</issuerCik>
        <issuerName>BELLSOUTH CORP</issuerName>
        <issuerTradingSymbol>BLS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001189570</rptOwnerCik>
            <rptOwnerName>SHANNON W PATRICK</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1155 PEACHTREE STREET, NE, SUITE 2008</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ATLANTA</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>30309</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Stock Units</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-03-07</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>75000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2009-01-02</value>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2011-01-02</value>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>75000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100400</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Restricted Stock Units convert to common stock on a one-for-one basis.</footnote>
        <footnote id="F2">Restricted Stock Units paid out 1/3 per year beginning on 1/2/2009.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>W.P. Shannon</signatureName>
        <signatureDate>2006-03-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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