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


           Florida                 1-3090              59-0397520
  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
         (State  or  other            (Commission            (IRS
Employer
            jurisdiction      of                File      Number)
Identification No.)
       incorporation)


      One Tampa City Center, Tampa, Florida            33602
  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
     (Address of principal executive offices)        (Zip Code)


Registrant's telephone number, including area code       813-224-
4011
                                                          . . . .
. . .

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


Item 5.  Other Events

GTE Florida Incorporated today announced that its results for the
fourth quarter of 1993 will include a one-time pre-tax
restructuring charge of $194.4 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 $119.8 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 $74.3
million to upgrade or replace existing customer service and
administrative systems and enhance network software, $84.0
million for employee separation benefits associated with
workforce reductions and $22.7 million primarily for the
consolidation of facilities and operations and other related
costs.  The charge for employee separation benefits includes
$42.4 million related to the recognition of previously deferred
postretirement health and life insurance costs for separating
employees.
                    GTE FLORIDA INCORPORATED
                                
                                
                            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 thereunto duly authorized.


                                      GTE FLORIDA INCORPORATED
                                           (Registrant)





Date:    January  14,  1994                          WILLIAM   M.
EDWARDS, III
                                                    WILLIAM    M.
EDWARDS, III
                                                      Controller
                                                (Chief Accounting
Officer)
[{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 3911}]
{"company-data": {"conformed-name": "GTE FLORIDA INC", "cik": "0000040865", "assigned-sic": "4813", "irs-number": "590397520", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-03090", "film-number": "94501466"}, "business-address": {"street1": "ONE TAMPA CITY CTR", "city": "TAMPA", "state": "FL", "zip": "33602", "phone": "8132244011"}, "former-company": [{"former-conformed-name": "GENERAL TELEPHONE CO OF FLORIDA", "date-changed": "19890523"}, {"former-conformed-name": "PENINSULAR TELEPHONE CO", "date-changed": "19710221"}]}
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 FLORIDA INCORPORATED
  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
           (Exact name of registrant as specified in its charter)

           Florida                 1-3090              59-0397520
  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
         (State  or  other            (Commission            (IRS
Employer
            jurisdiction      of                File      Number)
Identification No.)
       incorporation)

      One Tampa City Center, Tampa, Florida            33602
  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . .
     (Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code       813-224-
4011
                                                          . . . .
. . .

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

Item 5.  Other Events

GTE Florida Incorporated today announced that its results for the
fourth quarter of 1993 will include a one-time pre-tax
restructuring charge of $194.4 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 $119.8 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 $74.3
million to upgrade or replace existing customer service and
administrative systems and enhance network software, $84.0
million for employee separation benefits associated with
workforce reductions and $22.7 million primarily for the
consolidation of facilities and operations and other related
costs.  The charge for employee separation benefits includes
$42.4 million related to the recognition of previously deferred
postretirement health and life insurance costs for separating
employees.
                    GTE FLORIDA INCORPORATED
                                
                                
                            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 thereunto duly authorized.

                                      GTE FLORIDA INCORPORATED
                                           (Registrant)

Date:    January  14,  1994                          WILLIAM   M.
EDWARDS, III
                                                    WILLIAM    M.
EDWARDS, III
                                                      Controller
                                                (Chief Accounting
Officer)