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                 [LETTERHEAD OF PILLSBURY MADISON & SUTRO LLP]
    
 
   
                                                                     EXHIBIT 8-B
    
 
   
                                  June 3, 1996
    
 
   
Pacific Telesis Group
    
   
130 Kearny Street
    
   
San Francisco, California 94108
    
 
   
Ladies and Gentlemen:
    
 
   
     With reference to the Registration Statement on Form S-4 (the "Registration
Statement") filed by SBC Communications Inc., a Delaware corporation ("SBC"),
with the Securities and Exchange Commission in connection with the registration
under the Securities Act of 1933, as amended, of shares of its common stock, par
value $1.00 per share ("SBC Common Stock"), to be issued in connection with the
transactions contemplated by the Agreement and Plan of Merger (the "Merger
Agreement") dated as of April 1, 1996 among Pacific Telesis Group, a Nevada
corporation ("PAC"), SBC and SBC Communications (NV) Inc., a Nevada corporation
and a wholly owned subsidiary of SBC, which Merger Agreement is described
therein and filed as an annex to the Joint Proxy Statement/Prospectus contained
in the Registration Statement, we hereby confirm to you our opinion set forth
under the caption "Certain Federal Income Tax Consequences of the Merger" in the
Registration Statement, subject to the assumptions set forth under such caption.
    
 
   
     We hereby consent to the filing of this opinion as Exhibit 8-b to the
Registration Statement and to the use of our name in the Registration Statement
and in the Prospectus included therein.
    
 
   
                                            Very truly yours,
    
 
   
                                            /s/  Pillsbury Madison & Sutro LLP
    
