SOUTHERN NEW ENGLAND TELEPHONE CO
10-K/A, 1994-07-20
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                          SECURITIES AND EXCHANGE COMMISSION                
                                 WASHINGTON, DC  20549         
                                     FORM 10-K/A

                                   AMENDMENT NO. 2

            (Mark One)

         x     ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
               EXCHANGE ACT OF 1934.
               For the fiscal year ended December 31, 1993.


               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 1-6654


                       THE SOUTHERN NEW ENGLAND TELEPHONE COMPANY         
                (Exact name of registrant as specified in its charter)

                          Connecticut                 06-0542646
                        (State or other             (I.R.S. Employer
                        jurisdiction of             Identification
                        incorporation or             Number)
                        organization)               

                227 Church Street, New Haven, CT           06510
             (Address of principal executive offices)    (Zip Code)
                          
                          
                                      (203) 771-5200
                             (Registrant's telephone number,
                                    including area code)


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

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

            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 o.


            THE REGISTRANT, A WHOLLY OWNED SUBSIDIARY OF SOUTHERN NEW
            ENGLAND TELECOMMUNICATIONS 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).

                                         1

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                THE SOUTHERN NEW ENGLAND TELEPHONE COMPANY

                FORM 10-K/A for the Period Ending 12/31/93

                             Amendment No. 2

                              EXHIBIT INDEX


Exhibits identified in parentheses below, on file with the SEC, are 
incorporated by reference as exhibits hereto.


                                                                
Exhibit                                                            
Number                                                              

                                
99a      Amendment No. 1 dated July 19, 1994 to Annual Report on Form 11-K
         dated May 18, 1994 for the SNET Management Retirement Savings Plan
         for the plan year ended December 31, 1993.  This Amendment No. 1 
         corrects data contained in footnote 6 to the financial statements
         and schedules and thereby replaces in its entirety the Form 11-K
         dated May 18, 1994 filed as Exhibit 99a to Form SE dated 6/2/94,
         File No. 1-9157 (Exhibit 99a to Form SE dated 7/19/94, File 
         No. 1-9157).

99b      Amendment No. 1 dated July 19, 1994 to Annual Report on Form 11-K
         dated May 18, 1994 for the SNET Bargaining Unit Retirement Savings 
         Plan for the plan year ended December 31, 1993.  This Amendment
         No. 1 corrects data contained in footnote 7 to the financial
         statements and schedules and thereby replaces in its entirety
         the Form 11-K dated May 18, 1994 filed as Exhibit 99b to Form SE 
         dated 6/2/94, File No. 1-9157 (Exhibit 99b to Form SE dated
         7/19/94, File No. 1-9157).
         
         

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    Pursuant to the requirements 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.

                           The Southern New England Telephone Company
                                          (Registrant)


                    BY                /s/  John A. Sadek
                                           John A. Sadek
                                  Vice President and Comptroller




Date:  July 20, 1994















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