10-K405/A

                            UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, DC  20549

                             FORM 10-K/A

(Mark One)

X ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
   EXCHANGE ACT OF 1934.
    For the fiscal year ended December 31, 1997.

  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
   EXCHANGE ACT OF 1934.
    For the transition period from          to        .

Commission File Number 1-9157

          SOUTHERN NEW ENGLAND TELECOMMUNICATIONS CORPORATION
         (Exact name of registrant as specified in its charter)

                Connecticut                    06-1157778
     (State or other jurisdiction of        (I.R.S. Employer
     incorporation or organization)         Identification Number)

         227 Church Street, New Haven, CT           06510
     (Address of principal executive offices)     (Zip Code)

                            (203) 771-5200
                     (Registrant's telephone number,
                          including area code)


The registrant amends its Form 10-K for the fiscal year ended
December 31, 1997 by filing the following exhibit:

 Exhibit 27a - Restated Financial Data Schedule.

This exhibit is being filed in response to the adoption by the
registrant, effective  December 31, 1997, of Statement of
Financial Accounting Standard ("SFAS") No. 128, "Earnings per
Share" which establishes new standards for computing and
presenting earnings per share  information and requires
retroactive restatement of all periods presented.

Restated Financial Data Schedules are required to be filed for
any period affected by the adoption of SFAS No. 128 during the
latest three fiscal years and interim periods of the latest two
fiscal years.  The only such period affected was fiscal year
ended December 31, 1996 for which the above exhibit is being
filed.



                          SIGNATURES


Pursuant  to  the requirements of Section 13 or  15(d)  of  the
Securities Exchange Act of 1934, the registrant has duly caused
this  amendment to be signed on its behalf by the  undersigned,
thereunto duly authorized.


SOUTHERN NEW ENGLAND TELECOMMUNICATIONS CORPORATION

By /s/ Donald R. Shassian
       Donald R. Shassian, Senior Vice President
       and Chief Financial Officer

                                                  April 29, 1998

EX-27

 

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION
EXTRACTED FROM THE 1996 ANNUAL REPORT ON FORM 10-K
OF SOUTHERN NEW ENGLAND TELECOMMUNICATIONS CORPORATION
AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.


<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1996
<PERIOD-END>                               DEC-31-1996
<CASH>                                           9,000
<SECURITIES>                                         0
<RECEIVABLES>                                  350,700
<ALLOWANCES>                                    27,400
<INVENTORY>                                     27,400
<CURRENT-ASSETS>                               468,000
<PP&E>                                       4,707,300
<DEPRECIATION>                               3,110,300
<TOTAL-ASSETS>                               2,671,000
<CURRENT-LIABILITIES>                          667,000
<BONDS>                                      1,169,700
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        68,400
<OTHER-SE>                                     394,600
<TOTAL-LIABILITY-AND-EQUITY>                 2,671,000
<SALES>                                              0
<TOTAL-REVENUES>                             1,941,900
<CGS>                                                0
<TOTAL-COSTS>                                1,559,700
<OTHER-EXPENSES>                               (6,900)
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              88,700
<INCOME-PRETAX>                                300,400
<INCOME-TAX>                                   107,600
<INCOME-CONTINUING>                            192,800
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   192,800
<EPS-PRIMARY>                                     2.95
<EPS-DILUTED>                                     2.94