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 (Date of Earliest event reported)  January
13, 1994
                                                  . . . . .
. . . . . .


                 GTE CALIFORNIA INCORPORATED
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
   (Exact name of registrant as specified in its charter)
                              
                              

        California                1-6417                95-
0510200
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
      (State or other          (Commission            (IRS
Employer
      jurisdiction of          File Number)
Identification No.)
      incorporation)



     One GTE Place, Thousand Oaks, California
91362-3811
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
     (Address of principal executive offices)           (Zip
Code)


Registrant's telephone number, including area code       805-
372-6000
                                                        . .
. . . . . .



. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
    (Former name or former address, if changed since last
                           report)
                 GTE CALIFORNIA INCORPORATED
                              
                          FORM 8-K
                              
                     ITEM OF INFORMATION





Item 5. Other Events

        GTE California Incorporated today announced that
        its results for the fourth quarter of 1993 will
        include a one-time pre-tax restructuring charge of
        $445.2 million related primarily to the
        implementation of its re-engineering plan over the
        next three years.  The restructuring charge will
        reduce fourth quarter and full year net income by
        $274.2 million.

        The re-engineering plan will redesign and
        streamline processes in order to improve customer-
        responsiveness and product quality, reduce the time
        necessary to introduce new products and services
        and further reduce costs.  The re-engineering plan
        includes $171.6 million to upgrade or replace
        existing customer service and administrative
        systems and enhance network software, $193.4
        million for employee separation benefits associated
        with workforce reductions and $52.5 million
        primarily for the consolidation of facilities and
        operations and other related costs.  The charge for
        employee separation benefits includes $97.9 million
        related to the recognition of previously deferred
        postretirement health and life insurance costs for
        separating employees.




                         SIGNATURES
                              
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.



                                            GTE CALIFORNIA
INCORPORATED

(Registrant)



Date:  January 13, 1994                    By  WILLIAM M.
EDWARDS, III
                                               WILLIAM M.
EDWARDS, III

Controller
                                             (Chief
Accounting Officer)
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{"company-data": {"conformed-name": "GTE CALIFORNIA INC", "cik": "0000040864", "assigned-sic": "4813", "irs-number": "950510200", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-06417", "film-number": "94501448"}, "business-address": {"street1": "ONE GTE PL", "city": "THOUSAND OAKS", "state": "CA", "zip": "91362", "phone": "8053726000"}, "former-company": {"former-conformed-name": "GENERAL TELEPHONE CO OF CALIFORNIA", "date-changed": "19880815"}}
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 (Date of Earliest event reported)  January
13, 1994
                                                  . . . . .
. . . . . .

                 GTE CALIFORNIA INCORPORATED
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
   (Exact name of registrant as specified in its charter)
                              
                              

        California                1-6417                95-
0510200
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
      (State or other          (Commission            (IRS
Employer
      jurisdiction of          File Number)
Identification No.)
      incorporation)

     One GTE Place, Thousand Oaks, California
91362-3811
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
     (Address of principal executive offices)           (Zip
Code)

Registrant's telephone number, including area code       805-
372-6000
                                                        . .
. . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .
    (Former name or former address, if changed since last
                           report)
                 GTE CALIFORNIA INCORPORATED
                              
                          FORM 8-K
                              
                     ITEM OF INFORMATION

Item 5. Other Events

        GTE California Incorporated today announced that
        its results for the fourth quarter of 1993 will
        include a one-time pre-tax restructuring charge of
        $445.2 million related primarily to the
        implementation of its re-engineering plan over the
        next three years.  The restructuring charge will
        reduce fourth quarter and full year net income by
        $274.2 million.

        The re-engineering plan will redesign and
        streamline processes in order to improve customer-
        responsiveness and product quality, reduce the time
        necessary to introduce new products and services
        and further reduce costs.  The re-engineering plan
        includes $171.6 million to upgrade or replace
        existing customer service and administrative
        systems and enhance network software, $193.4
        million for employee separation benefits associated
        with workforce reductions and $52.5 million
        primarily for the consolidation of facilities and
        operations and other related costs.  The charge for
        employee separation benefits includes $97.9 million
        related to the recognition of previously deferred
        postretirement health and life insurance costs for
        separating employees.

                         SIGNATURES
                              
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.

                                            GTE CALIFORNIA
INCORPORATED

(Registrant)

Date:  January 13, 1994                    By  WILLIAM M.
EDWARDS, III
                                               WILLIAM M.
EDWARDS, III

Controller
                                             (Chief
Accounting Officer)