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)   September 28, 1995


                           GTE NORTHWEST INCORPORATED

           (Exact name of registrant as specified in its charter)


           Washington             0-2908                91-0466810

       (State or other           (Commission          (IRS Employer
       jurisdiction of           File Number)       Identification No.)
       incorporation)


    600 Hidden Ridge, HQE04B12 - Irving, Texas         75038

     (Address of principal executive offices)        (Zip Code)


Registrant's telephone number, including area code       214-718-5600


    1800 41st Street, Everett, Washington              98201          

         (Former name or former address, if changed since last report)
                         GTE NORTHWEST INCORPORATED

                                   FORM 8-K

                             ITEM OF INFORMATION

Item 5.  Other Events

GTE Northwest Incorporated follows the accounting for regulated enterprises 
prescribed by Statement of Financial Accounting Standards No. 71, "Accounting 
for the Effects of Certain Types of Regulation" (FAS 71).  In general, FAS 71 
requires companies to depreciate plant and equipment over lives approved by 
regulators which may extend beyond the assets' actual economic life.  FAS 71 
also requires deferral of certain costs based upon approvals received from 
regulators to recover such costs in the future.  Consequently, the carrying 
value of certain assets and liabilities, primarily telephone plant and 
equipment, may be greater than that which would otherwise be recorded by 
unregulated enterprises.

In connection with an ongoing review of the continued applicability of FAS 71, 
the Company has commenced a study of the economic lives of its telephone plant 
and equipment.  The study is expected to be completed by the end of the fourth 
quarter of 1995.  If the Company were to discontinue the application of FAS 71 
and compute the effect on its telephone plant in a manner similar to the seven 
Regional Bell Operating Companies who discontinued FAS 71, the after-tax 
charge resulting from the reduction in carrying value of the Company's 
property, plant and equipment, which would be non-cash in nature, is estimated 
to be between $300 million and $600 million.  This potential accounting charge 
would reduce telephone plant but would not have a significant effect on future 
depreciation.  In addition, this charge would have no effect on the Company's 
customers or its liquidity and capital resources.







                                  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 NORTHWEST INCORPORATED
                                                         (Registrant)



Date:  October 2, 1995                      By       WILLIAM M. EDWARDS, III
                                                     WILLIAM M. EDWARDS, III
                                                          Controller
                                                  (Chief Accounting Officer)
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{"company-data": {"conformed-name": "GTE NORTHWEST INC", "cik": "0000040877", "assigned-sic": "4813", "irs-number": "910466810", "state-of-incorporation": "WA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-02908", "film-number": "95577964"}, "business-address": {"street1": "1800 41ST ST", "city": "EVERETT", "state": "WA", "zip": "98201", "phone": "2062615321"}, "former-company": [{"former-conformed-name": "GENERAL TELEPHONE CO OF THE NORTHWEST INC", "date-changed": "19880606"}, {"former-conformed-name": "WEST COAST TELEPHONE CO", "date-changed": "19740816"}]}
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)   September 28, 1995

                           GTE NORTHWEST INCORPORATED

           (Exact name of registrant as specified in its charter)

           Washington             0-2908                91-0466810

       (State or other           (Commission          (IRS Employer
       jurisdiction of           File Number)       Identification No.)
       incorporation)

    600 Hidden Ridge, HQE04B12 - Irving, Texas         75038

     (Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code       214-718-5600

    1800 41st Street, Everett, Washington              98201          

         (Former name or former address, if changed since last report)
                         GTE NORTHWEST INCORPORATED

                                   FORM 8-K

                             ITEM OF INFORMATION

Item 5.  Other Events

GTE Northwest Incorporated follows the accounting for regulated enterprises 
prescribed by Statement of Financial Accounting Standards No. 71, "Accounting 
for the Effects of Certain Types of Regulation" (FAS 71).  In general, FAS 71 
requires companies to depreciate plant and equipment over lives approved by 
regulators which may extend beyond the assets' actual economic life.  FAS 71 
also requires deferral of certain costs based upon approvals received from 
regulators to recover such costs in the future.  Consequently, the carrying 
value of certain assets and liabilities, primarily telephone plant and 
equipment, may be greater than that which would otherwise be recorded by 
unregulated enterprises.

In connection with an ongoing review of the continued applicability of FAS 71, 
the Company has commenced a study of the economic lives of its telephone plant 
and equipment.  The study is expected to be completed by the end of the fourth 
quarter of 1995.  If the Company were to discontinue the application of FAS 71 
and compute the effect on its telephone plant in a manner similar to the seven 
Regional Bell Operating Companies who discontinued FAS 71, the after-tax 
charge resulting from the reduction in carrying value of the Company's 
property, plant and equipment, which would be non-cash in nature, is estimated 
to be between $300 million and $600 million.  This potential accounting charge 
would reduce telephone plant but would not have a significant effect on future 
depreciation.  In addition, this charge would have no effect on the Company's 
customers or its liquidity and capital resources.

                                  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 NORTHWEST INCORPORATED
                                                         (Registrant)

Date:  October 2, 1995                      By       WILLIAM M. EDWARDS, III
                                                     WILLIAM M. EDWARDS, III
                                                          Controller
                                                  (Chief Accounting Officer)