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                                                                      EXHIBIT 24
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We consent to the incorporation by reference in the registration statements
of Bell Atlantic Corporation on Form S-8 (File Nos. 33-10377 and 2-96246) of
our report dated April 19, 1995 on our audits of the financial statements of
the Bell Atlantic Savings Plan for Salaried Employees as of December 31, 1994
and 1993 and for the years then ended, and the schedule of investments of the
Bell Atlantic Master Savings Trust as of December 31, 1994, which report is
included in this Annual Report on Form 11-K, which is filed as Exhibit 99a to
Form 10-K of Bell Atlantic Corporation for the year ended December 31, 1994.
 
                                          Coopers & Lybrand L.L.P.
 
2400 Eleven Penn Center
Philadelphia, Pennsylvania
April 28, 1995
