Exhibit 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-31600) of BellSouth Corporation of our report
dated June 25, 2001 relating to the financial statements of the BellSouth
Savings and Security Plan, which appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP

Atlanta, Georgia
June 25, 2001