EXHIBIT 12

COMPUTATION OF EARNINGS TO FIXED CHARGES

BELLSOUTH CORPORATION

	For the years ended December 31,
(DOLLARS IN MILLIONS)	2000			2001			2002			2003			2004
Earnings
Income from continuing operations before provision for income taxes, minority interest, discontinued operations, and cumulative effect of accounting change	$	6,537		$	4,120		$	5,367		$	5,424		$	5,186
Equity in (earnings) losses of unconsolidated affiliates		(784	)		(681	)		(542	)		(452	)		(68	)
Fixed Charges		1,348			1,268			1,195			1,061			1,022
Distributed income of equity affiliates		156			369			8			4			1
Interest capitalized		(34	)		(31	)		(20	)		(8	)		(5	)
Income, as adjusted	$	7,223		$	5,045		$	6,008		$	6,029		$	6,136
Fixed Charges
Interest expense	$	1,182		$	1,145		$	1,066		$	947		$	916
Interest capitalized		34			31			20			8			5
Portion of rental expense representative of interest factor		132			92			109			106			101
Fixed Charges	$	1,348		$	1,268		$	1,195		$	1,061		$	1,022
Ratio of Earnings to Fixed Charges		5.36			3.98			5.03			5.68			6.00