NEW ENGLAND TELEPHONE & TELEGRAPH CO
10-K/A, 1994-12-21
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                              FORM 10-K/A

                  SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, DC  20549

(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, 1993
                                   
                                  OR

(    )             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 1-1150
                                   
              NEW ENGLAND TELEPHONE AND TELEGRAPH COMPANY

                                      I.R.S. Employer
    A New York Corporation       Identification No. 04-1664340

             125 High Street, Boston, Massachusetts  02110
                    Telephone Number (617) 743-9800

Securities registered pursuant to Section 12(b) of the Act:

                                            Name of each exchange on
           Title of each class                    which registered
            See  attachment                 New York Stock Exchange, Inc.

Securities  registered  pursuant to Section  12(g)  of  the  Act: None.

       THE REGISTRANT, A WHOLLY-OWNED SUBSIDIARY OF NYNEX
CORPORATION, MEETS THE CONDITIONS SET FORTH IN GENERAL
INSTRUCTION J(1)(a) AND (b) OF FORM 10-K AND IS THEREFORE FILING
THIS FORM WITH REDUCED DISCLOSURE FORMAT PURSUANT TO GENERAL
INSTRUCTION J(2).

      Indicate by check mark whether the Registrant (1) has filed
all  reports required to be filed by Section 13 or 15(d)  of  the
Securities  Exchange Act of 1934 during the preceding  12  months
(or  for such shorter period that the Registrant was required  to
file  such  reports),  and (2) has been subject  to  such  filing
requirements for the past 90 days.     Yes..X..No.....

     Indicate by check mark if disclosure of delinquent filers
pursuant to Item 405 of Regulation S-K is not contained herein,
and will not be contained, to the best of Registrant's knowledge,
in definitive proxy or information statements incorporated by
reference in Part III of this Form 10-K/A or any amendment to
this Form 10-K/A.  [   ]*
*Not applicable
                                   
              DOCUMENTS INCORPORATED BY REFERENCE:  None
                                   
                            Amendment No. 2
The registrant hereby amends the following item of its Annual Report on
Form 10-K for the fiscal year ended December 31, 1993, to correct
Exhibit (23), as set forth in the pages attached hereto:

Part IV - Item 14 "Exhibits, Financial Statement Schedules and
Reports on Form 8-K"

<PAGE>

                  New England Telephone and Telegraph Company





                              SIGNATURES



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


                  New England Telephone and Telegraph Company


                         By          Gail Deegan
                                     Gail Deegan
              Vice President, Chief Financial Officer and Treasurer
               (Principal Financial and Chief Accounting Officer)







December 20, 1994

                             50
<PAGE>



ITEM 14. EXHIBITS, FINANCIAL STATEMENT SCHEDULES AND REPORTS ON FORM 8-K.

 (a)  Documents filed as part of this Annual Report on Form 10-K/A.

  (1)    Financial Statements.  The following report and financial
          statements, in response to Item 8, were previously filed on
          the Registrant's 1993 Form 10-K/A, Amendment No. 1, dated
          December 14, 1994 (File No. 1-1150):
  
            Report of Independent Accountants
            
            Statements of Income and Retained Earnings for each of
            the Three Years in the Period Ended December 31, 1993
            
            Balance Sheets as of December 31, 1993 and 1992
            
            Statements of Cash Flows for each of the Three Years in
            the Period Ended December 31, 1993
            
            Notes to Financial Statements
            
            Supplementary Information
                 Quarterly Financial Information (Unaudited)

  (2)    Financial Statement Schedules.  The following financial
          statement schedules, in response to Item 14, were previously
          filed on the Registrant's 1993 Form 10-K, dated March 25,
          1994 (File No. 1-1150):

          V - Telephone Plant
          
          VI - Accumulated Depreciation, Depletion, and Amortization
              of Telephone Plant
          
          VIII - Valuation and Qualifying Accounts

          Financial statement schedules other than those listed above
          have been omitted because the required information is
          contained in the financial statements and notes thereto or
          because such schedules are not required or applicable.

                               51

<PAGE>


          
(3)    Exhibits.  Exhibits identified in parentheses below, on file
       with the Securities and Exchange Commission ("SEC"), are
       incorporated herein by reference as exhibits hereto.

Exhibit
Number

  (3)a           Restated Certificate of Incorporation of the Company
                 dated August 19, 1988 (Exhibit No. (19)ii to the
                 Registrant's filing on Form SE dated May 2, 1989,
                 File No. 1-1150).
  
  (3)b           By-Laws of the Company as amended April 18, 1989
                 (Exhibit No. (3)b to the Registrant's filing on Form
                 SE, dated May 2, 1989, File No. 1-1150).
  
  (4)            No instrument which defines the rights of holders of
                 long-term debt of the Company is filed herewith
                 pursuant to Regulation S-K, Item 601(b)(4)(iii)(A).
                 Pursuant to this regulation, the Company hereby
                 agrees to furnish a copy of any such instrument to
                 the SEC upon request.
  
  (10)(i)1       Reorganization and Divestiture Agreement among
                 American Telephone and Telegraph Company, NYNEX
                 Corporation and Affiliates dated as of November 1,
                 1983 (Exhibit No. (10)(i)1 to Form 10-K of NYNEX
                 Corporation for 1983, File No. 1-8608).
  
  (10)(i)2       Shared Network Facilities Agreement among American
                 Telephone and Telegraph Company, AT&T Communications
                 of New England, Inc. and New England Telephone and
                 Telegraph Company dated as of November 1, 1983
                 (Exhibit No. (10)(i)21 to Form 10-K of NYNEX
                 Corporation for 1983, File No. 1-8608).
  
  (10)(i)3       Agreement Concerning Contingent Liabilities, Tax
                 Matters and Termination of Certain Agreements among
                 American Telephone and Telegraph Company, Bell
                 System Operating Companies, Regional Holding
                 Companies and Affiliates dated as of November 1,
                 1983 (Exhibit No. (10)(i)8 to Form 10-K of NYNEX
                 Corporation for 1983, File No. 1-8608).
  
  (10)(i)4       Post-Divestiture Shared Services Force Transfer
                 Agreement between American Telephone and Telegraph
                 Company and New England Telephone and Telegraph
                 Company dated as of January 1, 1984 (Exhibit
                 No. (10)(i)39 to Form 10-K of NYNEX Corporation for
                 1983, File No. 1-8608).

                                52

<PAGE>

  (10)(i)5       Agreement Concerning the Sharing of Contingent
                 Liabilities dated as of January 28, 1985 (Exhibit
                 No. (19)(i)1 to Form 10-K of NYNEX Corporation for
                 1984, File No. 1-8608).
  
  (10)(ii)(B)1   Directory License Agreement between New England
                 Telephone and Telegraph Company and NYNEX
                 Information Resources Company dated as of January 1,
                 1991 (Exhibit No. (10)(ii)(B)4 to the Registrant's
                 filing on Form SE, dated March 26, 1991, File No. 1-1150).
  
  10)(ii)(B)2    Service Agreement concerning provision by Telesector
                 Resources Group, Inc. to New England Telephone and
                 Telegraph Company of numerous services, including
                 (i) purchasing, materials handling, inspection,
                 distribution, storage and similar services and
                 (ii) technical, regulatory, government relations,
                 marketing operational support and similar services,
                 dated March 31, 1992 (Exhibit No. (19)(i)1 to the
                 Registrant's filing on Form SE, dated March 23,
                 1993, File No. 1-1150).
  
  (12)           Computation of Ratio of Earnings to Fixed Charges
                 (Exhibit No. (12) to the Registrant's 1993 Annual
                 Report on Form 10-K, dated March 25, 1994, File No. 1-1150).
  
  (23)           Consent of Independent Accountants.
  
  (24)           Powers of attorney (Exhibit No. (24) to the
                 Registrant's 1993 Annual Report on Form 10-K, dated
                 March 25, 1994, File No. 1-1150).

  (b)    Reports on Form 8-K.

          The Company's Current Report on Form 8-K, date of report
          November 15, 1993 and filed November 19, 1993, reporting on
          Item 5.
        
                                  53

<PAGE>

                                                          Exhibit (23)





                  CONSENT OF INDEPENDENT ACCOUNTANTS
                                   
                                   
We consent to the incorporation by reference in the Registration
Statements of New England Telephone and Telegraph Company on Form S-3
(File Nos. 33-49533 and 33-50631) of our report dated February 9, 1994
on our audits of the financial statements and financial statement
schedules of New England Telephone and Telegraph Company as of
December 31, 1993 and 1992 and for each of the three years in the
period ended December 31, 1993, which report is included in the
Annual Report on Form 10-K/A, Amendment No.1, dated December 14, 1994.




                                    Coopers & Lybrand  L.L.P.


Boston, Massachusetts
December 14, 1994




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