8-K

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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 20, 1994

Exact name of registrant
as specified in its charter:         BELL ATLANTIC CORPORATION

Commission File No.:                 1-8606

State of Incorporation:              Delaware

IRS Employer Identification No.:     23-2259884

Address of principal
executive offices:                   1717 Arch Street
                                     Philadelphia, Pennsylvania
Zip Code                             19103

Registrant's telephone number,
including area code:                 (215) 963-6000

Former name or former address,
if changed since last report:        N/A

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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.


BELL ATLANTIC CORPORATION


By:    /William O. Albertini/    
     William O. Albertini
     Vice President and Chief
     Financial Officer


Date: March 22, 1994
         
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Item 5.  Other Events.

Attached as an exhibit hereto is a copy of a press release issued 
by Bell Atlantic Corporation (the Company) dated April 20, 1994 
announcing first quarter earnings.

Item 7.  Financial Statements, Pro Forma Financial Information and 
         Exhibits.

    (20)   Press Release dated April 20, 1994

     
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                             EXHIBIT INDEX


Exhibit No.             Description               Page No.


  (20)                  Press Release dated
                         April 20, 1994

     

EX-20

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Contact:       Cynthia M. Ciangio
               (215) 963-6306

For Release:        Immediately
               April 20, 1994

BELL ATLANTIC REPORTS
STRONG FIRST QUARTER 1994 RESULTS


PHILADELPHIA, April 20, 1994 -- Bell Atlantic Corporation
(NYSE:  BEL) today reported first-quarter earnings of $.89 per
share, an increase of 17.1 percent compared with $.76 per
share for the first quarter of 1993.  After excluding certain
items in both periods for comparability, earnings per share
increased 12.3 percent in the first quarter of 1994 versus the
first quarter of 1993.  These results demonstrate the strength
of the company's network and wireless businesses, reflecting
an increased demand for services and evidence of an improving
economy.

First-quarter 1994 reported earnings included an extraordinary
charge of $.02 per share for early extinguishment of debt. 
Reported earnings in the first quarter of 1993 included a
charge of $.05 per share for early extinguishment of debt and
a net decrease of $.04 per share for previously reported
accounting changes.  Results for the first quarter of 1993
also should be reduced by $.02 per share to reflect the impact
of last year's tax legislation, which did not affect earnings
until the third quarter of 1993, and by $.02 per share for the
effect in the current quarter of the company's initial
investment in Grupo Iusacell, S.A. de C.V. (Iusacell), which
was completed on November 30, 1993.

"Our financial results for the first quarter of 1994 reflect
the solid fundamentals of our business," said Bell Atlantic
Chairman and Chief Executive Officer Raymond W. Smith.  "Our
network business continues to show strong volume growth,
especially evident in the continued demand for our value-added
services and ISDN lines to meet customer requirements for
increased connectivity and networking solutions.

			           -more-

  2

"In our wireless business, we reported record growth in the
first quarter, bringing Bell Atlantic Mobile's total
subscriber base to 1,148,500, an increase of 52.5 percent over
the same period last year.  We also achieved strong revenue
growth in our business systems companies as a result of a
number of new major contracts for services.

"Our recently announced increase in the quarterly dividend
demonstrates our ongoing confidence in the future of Bell
Atlantic and recognizes the strength of our recurring cash
flows," said Smith.  "We remain confident that we can achieve
robust growth and increased competitiveness in our existing
core businesses and develop the full potential of our
international operations.  Our investment in Iusacell in
Mexico and our participation in the consortium which was
awarded the second cellular license in Italy, the sixth
largest economy in the world, are evidence of these
opportunities.  To support our move into video and
entertainment services, we will be opening in July a Digital
Production Center, and we are moving forward with our plans to
rapidly deploy an advanced technology platform to deliver
these products."

Reported net income for the first quarter of 1994 was $389.2
million compared with $329.2 million for the first quarter of
1993, an increase of 18.2 percent.  Total operating revenues
for the first quarter of 1994 were $3.37 billion, an increase
of 6.6 percent compared with $3.16 billion for the same period
last year.  Revenues, excluding financial services, increased
by 7.3 percent over the first quarter of 1993.  Wireless
revenues, including cellular and paging, were 42.3 percent
higher than the first quarter of 1993.

Total operating expenses were $2.62 billion for the first
quarter of 1994, compared with $2.45 billion for the first
quarter of 1993.  Expenses in the first quarter of 1994
included an increase of $48.5 million in depreciation. 
Operating cash flow increased 6.1 percent over the first
quarter of 1993.
																				-more-

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In the network services companies, access lines at the end of
the quarter totalled 18.8 million, an increase of 483,500
lines, or 2.6 percent higher than at the end of the first
quarter of 1993.  Business and Centrex access lines increased
4.1 percent and 4.3 percent, respectively, over totals at the
end the first quarter of 1993.  Total minutes of use grew by
10.9 percent and toll message volumes increased 5.8 percent,
compared with the first quarter of 1993.

Bell Atlantic Corporation, based in Philadelphia, is the
parent of companies which provide a full array of local
exchange telecommunications services in New Jersey,
Pennsylvania, Delaware, Maryland, Virginia, West Virginia, and
Washington, D.C.  The corporation is at the forefront of
developing a variety of new products, including video,
entertainment, and information services.

Bell Atlantic also is the parent of one of the nation's
largest cellular carriers and has an ownership position in
cellular properties internationally.  In addition, Bell
Atlantic owns an interest in Telecom Corporation of New
Zealand and is the parent of companies that provide financial
services in the U.S. and business systems services for
customer-based information technology throughout the U.S. and
internationally.

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							BELL ATLANTIC CORPORATION AND SUBSIDIARIES

Condensed Consolidated Statements of Income (unaudited)
(In millions, except per-share amounts)
                                        Three months ended
                                              March 31      

                                         1994          1993*
Operating Revenues
   Communications and Related Services  $3,266.9     3,044.0
   Financial, Real Estate,
     and Other Services                    106.3       119.3

     Total operating revenues            3,373.2     3,163.3

Operating Expenses
   Employee costs, including benefits
     and taxes                           1,047.9       974.0
   Depreciation and amortization           648.6       600.1
   Other                                   927.9       871.7

     Total operating expenses            2,624.4     2,445.8

Operating Income                           748.8       717.5

Other income and expense, net               13.8        33.1
Interest expense, excluding
   Financial Services                      143.5       159.2
Income before provision for income
   taxes, extraordinary item, and
   cumulative effect of changes in
   accounting principles                   619.1       591.4
Provision for income taxes                 223.2       219.2
Income before extraordinary item and
   cumulative effect of changes in 
   accounting principles                   395.9       372.2
Extraordinary item -- early extinguishment
   of debt, net of tax                      (6.7)      (23.2)
Cumulative effect of changes in
   accounting principles:
      Income taxes                           --         65.2
      Post-employment benefits, net of tax   --        (85.0)
          Total cumulative effect of
          changes in accounting principles   --        (19.8)

Net Income                            $   389.2   $    329.2



*  Restated in the fourth quarter of 1993 to reflect the
cumulative effect of the adoption of Statement of Financial
Accounting Standards No. 112, "Employers' Accounting for Post-
employment Benefits," effective January 1, 1993.

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BELL ATLANTIC CORPORATION AND SUBSIDIARIES

Condensed Consolidated Statements of Income (unaudited) -
continued   (In millions, except per-share amounts)
          
														                              Three months ended
 	    			                                        March 31     

                                               1994     1993*

Per Common Share Amounts
   Income before extraordinary item and
       cumulative effect of changes in
       accounting principles                    $.91      $.85
   Extraordinary item -- early extinguishment
       of debt, net of tax                      (.02)     (.05)
   Cumulative effect of changes in
       accounting principles                     --       (.04)

   Net Income                                   $.89      $.76

Dividends declared per
   common share                                 $.69      $.67

Weighted average number of
   common and equivalent
   shares outstanding                         437.3     435.5




Other Selected Data
                                               March 31     
                                           1994      1993

Return on Average Common Equity
            Three months ended             18.5%     19.8%
  
Total Assets (millions                $29,452.6    $28,882.2
                                    
Total Employees                     	   73,700       72,000


*  Restated in the fourth quarter of 1993 to reflect the
cumulative effect of the adoption of Statement of Financial
Accounting Standards No. 112, "Employers' Accounting for Post-
employment Benefits," effective January 1, 1993.


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                        BELL ATLANTIC MOBILE

Selected Operating Statistics (unaudited)
(In thousands, except percentages and revenue per subscriber)

  
                                                March 31    

                                         1994      1993    Percent Change

Total Owned POPs(1)                      34,841    35,071      (.7)     

Controlled MSA POPs(1)                   27,516    27,883     (1.3)

Controlled RSA POPs(1)                    3,652     3,539       3.2

Subscribers in Controlled Markets       1,063.5     700.8      51.8

Controlled Penetration(1)                  3.41%     2.23%     52.9

Total Subscribers(2)(3)                 1,148.5     753.0      52.5

First-Quarter Cellular Operations
   Revenue                             $233,242   $162,728     43.3

First-Quarter Cellular Operations Revenue
   per Subscriber per Month(2)              $71       $75     (5.3)


Uncollectibles for the quarter ended March 31, 1994, were less
than 2 percent of total revenue, and average monthly churn for
the quarter was less than 2 percent of the total customer base
(as defined in footnote #3).

1 The source for the 1994 population data is different than
  the source for 1993.

2 Includes customers from reseller operation.

3 1994 subscribers include approximately 2,600 customers
  acquired through RSA purchases.