

                    CONSENT OF INDEPENDENT ACCOUNTANTS

The Board of Directors and Stockholders
Grupo Portatel, S.A. de C.V.:

We consent to the use of our report dated February 11, 1994, relating to
the consolidated balance sheets of Grupo Portatel, S.A. de C.V. as of
December 31, 1993 and 1992, and the related statements of operations,
stockholders' equity (deficit) and cash flows for each of the years in
the three year period ended December 31, 1993, and all related
schedules, included herein, or incorporated herein by reference, and to
the reference to our firm under the heading "Experts" in the Proxy
Statement-Prospectus constituting part of this Registration Statement on
Form S-4 of Southwestern Bell Corporation.

Our report contains an explanatory paragraph that states the Company 
has contingencies with the Mexican Ministry of Communications and
Transportation, the Mexican tax authorities and Telefonos de Mexico over
certain fees, withholding taxes and long distance charges, respectively
totalling approximately $2,500,000. The consolidated financial
statements and schedules do not include any adjustments that might
result from the outcome of the contingencies.

Our report refers to a change in the method of accounting for income
taxes in 1993 to adopt the provisions of the Financial Accounting
Standards Board's Statement of Financial Standards No. 109.

                                       KPMG CARDENAS DOSAL, S.C.


                                       Hector Arturo Ramirez



                                       Hector Arturo Ramirez


July 27, 1994

