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


             Wisconsin                0-1210                  35-
1869961
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
         (State  or  other            (Commission            (IRS
Employer
            jurisdiction      of                File      Number)
Identification No.)
       incorporation)


    19845 N. U.S. 31, P.O.Box 407, Westfield, Indiana    46074
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
     (Address of principal executive offices)        (Zip Code)


Registrant's telephone number, including area code       317-896-
6464
                                                        . . . . .
. .

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


Item 5.                        Other Events

                               GTE North Incorporated today
       announced that its results for the fourth quarter of 1993
       will include a one-time pre-tax restructuring charge of
       $374.6 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 $230.7 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
       $148.8 million to upgrade or replace existing customer
       service and administrative systems and enhance network
       software, $169.4 million for employee separation benefits
       associated with workforce reductions and $45.6 million
       primarily for the consolidation of facilities and
       operations and other related costs.  The charge for
       employee separation benefits includes $84.9 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 NORTH INCORPORATED
                                            (Registrant)


                               By      WILLIAM M. EDWARDS, III
                               . . . . . . . . . . . . . . . . .
. . .
                                       WILLIAM M. EDWARDS, III
                                            Controller
                                     (Chief Accounting Officer)




Date:  January 13, 1994
[{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 4032}]
{"company-data": {"conformed-name": "GTE NORTH INC", "cik": "0000040867", "assigned-sic": "4813", "irs-number": "480354310", "state-of-incorporation": "WI", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-01210", "film-number": "94501382"}, "business-address": {"street1": "19845 N US 31", "street2": "PO BOX 407", "city": "WESTFIELD", "state": "IN", "zip": "46074", "phone": "3178966464"}, "former-company": [{"former-conformed-name": "GTE MTO INC", "date-changed": "19871115"}, {"former-conformed-name": "GENERAL TELEPHONE CO OF INDIANA INC", "date-changed": "19870415"}, {"former-conformed-name": "EASTERN INDIANA TELEPHONE CO INC", "date-changed": "19680719"}]}
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 NORTH INCORPORATED
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
           (Exact name of registrant as specified in its charter)

             Wisconsin                0-1210                  35-
1869961
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
         (State  or  other            (Commission            (IRS
Employer
            jurisdiction      of                File      Number)
Identification No.)
       incorporation)

    19845 N. U.S. 31, P.O.Box 407, Westfield, Indiana    46074
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. .
     (Address of principal executive offices)        (Zip Code)

Registrant's telephone number, including area code       317-896-
6464
                                                        . . . . .
. .

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

Item 5.                        Other Events

                               GTE North Incorporated today
       announced that its results for the fourth quarter of 1993
       will include a one-time pre-tax restructuring charge of
       $374.6 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 $230.7 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
       $148.8 million to upgrade or replace existing customer
       service and administrative systems and enhance network
       software, $169.4 million for employee separation benefits
       associated with workforce reductions and $45.6 million
       primarily for the consolidation of facilities and
       operations and other related costs.  The charge for
       employee separation benefits includes $84.9 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 NORTH INCORPORATED
                                            (Registrant)

                               By      WILLIAM M. EDWARDS, III
                               . . . . . . . . . . . . . . . . .
. . .
                                       WILLIAM M. EDWARDS, III
                                            Controller
                                     (Chief Accounting Officer)

Date:  January 13, 1994