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Exhibit 23
Consent of Independent Accountants
We hereby consent to the incorporation by reference in this Registration
statement of BellSouth Corporation on Form S-8 of our report dated February 3,
2000 (except for Note R, as to which the date is February 24, 2000) relating to
the consolidated financial statements, which appears in BellSouth Corporation's
Annual Report on Form 10-K for the year ended December 31, 1999.
/s/ PricewaterhouseCoopers LLP
Atlanta, Georgia
December 21, 2000
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