EXHIBIT 32

      STATEMENT REQUIRED BY 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     This certificate is being delivered pursuant to the requirements of Section
     1350 of Chapter 63 (Mail Fraud) of Title 18 (Crimes and Criminal
     Procedures) of the United States Code and shall not be relied on by any
     other person for any other purpose.

     In connection with the Annual Report on Form 10-K of BellSouth Corporation
     (the "Company") for the year ended December 31, 2005, as filed with the
     Securities and Exchange Commission on the date hereof (the "Report"), the
     undersigned, F. Duane Ackerman, Chairman of the Board and Chief Executive
     Officer of the Company, and W. Patrick Shannon, Chief Financial Officer, of
     the Company, certify that

          -    the Report fully complies with the requirements of section 13(a)
               or 15(d) of the Securities Exchange Act of 1934; and

          -    information contained in the Report fairly presents, in all
               material respects, the financial condition and results of
               operations of the Company.


/s/ F. Duane Ackerman
-------------------------------------
F. Duane Ackerman

February 23, 2006


/s/ W. Patrick Shannon
-------------------------------------
W. Patrick Shannon

February 23, 2006

A signed original of this written statement required by Section 906 has been
provided to BellSouth Corporation and will be retained by BellSouth Corporation
and furnished to the Securities and Exchange Commission or its staff upon
request.