FORM 6-K

1000, rue de La Gauchetière Ouest, Bureau 3700, Montréal, Québec H3B 4Y7, (514) 397-7000
(Address of principal executive offices)

Indicate by check mark whether the Registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

 Yes [  ]                                          No [X] 

If “Yes” is marked, indicate below the file number assigned to the Registrant in connection with Rule 12g3-2(b): 82-                  .

The Reconciliation of Canadian GAAP to United States GAAP (“Reconciliation”) filed with this Form 6-K replaces the Reconciliation that was filed by BCE Inc. with the Securities and Exchange Commission on May 2, 2007 as Exhibit 2 to its Form 6-K. The Reconciliation that was filed on May 2, 2007 as Exhibit 2 to BCE Inc.’s Form 6-K contained a typographical error in the first line of the second paragraph of note (k) entitled “Comparative Periods” (the word “increased” should have read “decreased”). Accordingly, such Exhibit 2 is superseded by the current filing and should not be relied on.

The Reconciliation filed with this Form 6-K is incorporated by reference in the registration statements filed by BCE Inc. with the Securities and Exchange Commission on Form F-3 (Registration No. 333-12130), Form S-8 (Registration No. 333-12780), Form S-8 (Registration No. 333-12802) and Form S-8 (Registration No. 333-12804). Notwithstanding any reference to BCE Inc.’s website on the World Wide Web in the documents attached hereto, the information contained in BCE Inc.’s site or any other site on the World Wide Web referred to in BCE Inc.’s site is not a part of this Form 6-K and, therefore, is not filed with the Securities and Exchange Commission.

     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.