NEW YORK TELEPHONE 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 1-3435

                   NEW YORK TELEPHONE COMPANY
         A New York Corporation               I.R.S. Employer
                                         Identification  No.  13-5275510


     1095 Avenue of the Americas, New York, New York  10036
                                
                 Telephone Number (212) 395-2121
Securities registered pursuant to Section 12(b) of the Act:
                                        Name of each exchange on
      Title of each class                  which registered
       See attached                     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, Consolidated Financial Statement
Schedules and Reports on Form 8-K"
<PAGE>

                           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 YORK TELEPHONE COMPANY


                             By           Mel Meskin
                                          Mel Meskin
                                    Vice President - Finance
                                        and Treasurer





December 20, 1994

                             50

<PAGE>

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

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

  (1)    Consolidated Financial Statements.  The following
          report and consolidated financial statements, in
          response to Item 8, were previously filed on the
          Registrant's 1993 Form 10-K/A, Amendment No. 1, dated
          December 13, 1994 (File No. 1-3435):
  
            Report of Independent Accountants
            
            Consolidated Statements of Income and Retained
            Earnings for each of the Three Years in the Period
            Ended December 31, 1993
            
            Consolidated Balance Sheets as of December 31, 1993
            and 1992
            
            Consolidated Statements of Cash Flows for each of
            the Three Years in the Period Ended December 31,
            1993
            
            Notes to Consolidated Financial Statements
            
            Supplementary Information
                 Quarterly Financial Information (Unaudited)

  (2)    Consolidated Financial Statement Schedules.  The
          following consolidated 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. 1-3435):

          V - Telephone Plant
          
          VI - Accumulated Depreciation, Depletion and
             Amortization of Telephone Plant
          
          VIII - Valuation and Qualifying Accounts
          
          Consolidated financial statement schedules other than
          those listed above have been omitted because the
          required information is contained in the consolidated
          financial statements and notes thereto or because such
          schedules are not required or applicable.
                         
                              51

<PAGE>


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

Exhibit
Number

  (3)a         Certificate of Incorporation of the Company as
                amended and restated December 2, 1987 (Exhibit
                No. (3)a to the Registrant's filing on Form SE
                dated March 24, 1988, File No. 1-3435).
  
  (3)b         By-laws of the Company as amended April 22, 1987
                (Exhibit No. (3)b to the Registrant's filing on
                Form SE, dated March 24, 1988, File No. 1-3435).
  
  (4)          No instrument which defines the rights of
                holders of long-term debt of the Company and its
                subsidiary 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 York, Inc. and New York
                Telephone Company dated as of November 1, 1983
                (Exhibit No. (10)(i)20 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 York Telephone Company
                dated as of January 1, 1984
                (Exhibit No. (10)(i)38 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)2 to Form 10-K of NYNEX
                Corporation for 1984, File No. 1-8608).
  
  (10)(ii)B    Service Agreement concerning provision by
                Telesector Resources Group, Inc. to New York
                Telephone 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. 1-3435).
  
  (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. 1-3435).
  
  (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. 1-3435).
  
  (b)    Reports on Form 8-K.

          The Company's Current Report on Form 8-K, date of
          report October 25, 1993 and filed October 25, 1993,
          reporting on Item 5.
          
          The Company's Current Report on Form 8-K, date of
          report October 26, 1993 and filed November 3, 1993,
          reporting on Item 7.
          
          The Company's Current Report on Form 8-K, date of
          report November 10, 1993 and filed November 19, 1993,
          reporting on Item 5.
          
          The Company's Current Report on Form 8-K, date of
          report November 16, 1993 and filed November 19, 1993,
          reporting on Item 7.

                              53
<PAGE>

                                                     Exhibit (23)





               CONSENT OF INDEPENDENT ACCOUNTANTS
                                
                                
We consent to the incorporation by reference in the Registration
Statement of New York Telephone Company on Form S-3 (File No. 33-
50615) of our report dated February 9, 1994 on our audits of the
consolidated financial statements and consolidated financial
statement schedules of New York Telephone 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 13, 1994.




                                    Coopers & Lybrand  L.L.P.


New York, New York
December 13, 1994


                              54



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