Attachment 3

NIPPON TELEGRAPH AND
TELEPHONE WEST CORPORATION
NON-CONSOLIDATED STATEMENTS OF INCOME

(Based on Japanese Accounting Principles)

�@

Three-months Ended September 30

�@

1999

�@

OPERATING REVENUES

�@679,890

�@6,414

OPERATING EXPENSES

�@693,493

�@6,542

OPERATING LOSS

�@13,602

�@128

NON-OPERATING REVENUES

�@9,093

�@85

NON-OPERATING EXPENSES

�@17,262

�@162

ORDINARY LOSS

�@21,771

�@205

LOSS BEFORE TAXES

�@21,771

�@205

INCOME TAXES

�@5,340

�@50

NET LOSS

�@27,111

�@255

참고:	Yen amounts have been translated, for convenience only, at 106 yen=1.00 US dollar, the approximate exchange rate on September 30, 1999. Fractions are rounded down.

NIPPON TELEGRAPH ANDTELEPHONE WEST CORPORATION NON-CONSOLIDATED STATEMENTS OF INCOME

NIPPON TELEGRAPH AND
TELEPHONE WEST CORPORATION
NON-CONSOLIDATED STATEMENTS OF INCOME