US WEST INC
8-K, 1994-04-01
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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               SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20549




                            FORM 8-K


                         CURRENT REPORT



             Pursuant to Section 13 or 15(d) of the
                 Securities Exchange Act of 1934



                 Date of Report:  April 1, 1994




                         U S WEST, INC.


A Colorado       Commission File      IRS Employer Identification
Corporation      Number 1-8611        No. 84-0926774


        7800 East Orchard Road, Englewood, Colorado 80111


                 Telephone Number (303) 793-6500









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Item 7.  Exhibits

     99    Press release entitled "U S WEST to Pre-Fund Employee
           Benefit Trust With Stock Issuance" issued on March 31,
           1994.












































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                            SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.


                                    U S WEST, Inc.

                                    /s/ STEPHEN E. BRILZ

                                    By __________________________
                                       Stephen E. Brilz
                                       Senior Attorney and
                                       Assistant Secretary

Dated:  April 1, 1994


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EXHIBIT 99

MARCH 31, 1994

LOIS LEACH, 303-793-6659
BLAIR JOHNSON, 303-793-6392


         U S WEST TO PRE-FUND EMPLOYEE BENEFIT TRUST WITH
                           STOCK ISSUANCE


     ENGLEWOOD, CO. -- U S WEST (NYSE: USW) today said that it
has contributed 4.6 million shares of its common stock to an
employee benefit trust.  The trust helps cover costs of
employees' post-retirement health benefits.

     "We're creating a win-win situation by voluntarily taking
steps to fund these benefit costs in advance," said Jim Anderson,
U S WEST vice president and treasurer.  "First, employees
benefit.  We're helping to ensure that the funds will be there,
when they need their post-retirement health benefits.  The
company also benefits.  By providing funding partly with stock,
we're conserving cash needed for other business purposes while
still setting aside funds to help meet retirees' future benefit
needs."

     In 1990, the Financial Accounting Standards Board issued a
rule requiring major corporations to accrue for employee post-
retirement benefits, instead of accounting for them as they're
paid.  The board, which establishes rules for the accounting
profession nationwide, did not require companies to fund the
liability, only to accrue for it on financial statements.

     When U S WEST adopted the accounting rule in 1992, it
already had established benefit trusts and had begun funding the
liability for retirees.

     U S WEST is in the connections business, helping customers
share information, entertainment and communications services in
local markets worldwide.  U S WEST's major subsidiary, U S WEST
Communications, provides services to 25 million customers in 14
western and midwestern states.

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