News Release zxxd100205b

February 5, 2010
[U.S. GAAP]

Financial Results Release
For the Nine Months Ended December 31, 2009

Name of registrant: Nippon Telegraph and Telephone Corporation
Code No.: 9432 (URL http://www.ntt.co.jp/ir/)
Stock exchanges on which the Company's shares are listed: Tokyo, Osaka, Nagoya, Fukuoka and Sapporo
Representative: Satoshi Miura, President and Chief Executive Officer
Contact: Koji Ito, Head of IR, Finance and Accounting Department/ TEL (03) 5205-5581
Scheduled date of filing quarterly securities report: February 8, 2010

1.	Consolidated Financial Results for the Nine Months Ended December 31, 2009 (April 1, 2009 - December 31, 2009)

Amounts are rounded off to nearest million yen.

(1) Consolidated Results of Operations
(1) Consolidated Results of Operations

Notes:	1	Percentages above represent changes from the corresponding previous period.
	2	Since "Net Income" includes noncontrolling interests from the fiscal year ending March 31, 2010 in accordance with the accounting pronouncement issued by the Financial Accounting Standards Board ("FASB") in December 2007 relating to noncontrolling interests, "Net Income" is not presented on this page. For further details, see "Noncontrolling Interests in Consolidated Financial Statements".

(2) Consolidated Financial Position
(2) Consolidated Financial Position

Note:

"Nippon Telegraph and Telephone Corporation Shareholders' Equity" was previously referred to as "Shareholders' Equity" in prior years.

2. Dividends
2. Dividends

Note:

Change in forecasts of dividends during the nine months ended December 31: None

3.	Consolidated Financial Results Forecasts for the Fiscal Year Ending March 31, 2010 (April 1, 2009 - March 31, 2010)

3. Consolidated Financial Results Forecasts for the Fiscal Year Ending March 31, 2010 (April 1, 2009 - March 31, 2010)

Notes:	1.	Percentages above represent changes from the previous period.
	2.	Change in consolidated financial results forecasts for the fiscal year ending March 31, 2010 during the nine months ended December 31, 2009: None
	3.	Since "Net Income" includes noncontrolling interests from the fiscal year ending March 31, 2010 in accordance with the accounting pronouncement issued by the FASB in December 2007 relating to noncontrolling interests, "Net Income" for the Consolidated Financial Results Forecasts for the Fiscal Year Ending March 31, 2010 is not presented on this page. For further details, see "Noncontrolling Interests in Consolidated Financial Statements".

Others

(1)

Change in significant consolidated subsidiaries (which resulted in changes in scope of consolidation): None

(2)

Adoption of accounting which is simplified or exceptional for quarterly consolidated financial statements: None

(3)

Change in significant accounting principles, procedures and presentation in quarterly consolidated financial statements

(i)	Change due to revision of accounting standards and other regulations: Yes
(ii)	Others: None (For further details, please see "4. OTHERS".)

(4)

Number of shares outstanding (common stock)

Number of shares outstanding (including treasury stock):

	December 31, 2009 :		1,574,120,900 shares
	March 31, 2009 :		1,574,120,900 shares

Number of treasury stock :

	December 31, 2009 :		250,898,274 shares
	March 31, 2009 :		250,844,167 shares

Weighted average number of shares outstanding:

	For the nine months ended December 31, 2009 :		1,323,281,503 shares
	For the nine months ended December 31, 2008 :		13,522,199 shares

Explanation for forecasts of operation and other notes:
With regard to the consolidated financial results forecasts, please refer here.
With regard to the assumptions and other related matters concerning the above estimated results, please refer to "2. QUALITATIVE INFORMATION RELATING TO CONSOLIDATED FINANCIAL STANDING" and "Assumptions and other related matters concerning the above estimated results".
Figures provided for Dividends per Share at the end of the second quarter for the fiscal year ended March 31, 2009 and weighted average number of shares outstanding for the nine months ended December 31, 2008 are calculated based on the number of shares before the stock split that took effect on January 4, 2009.

(Reference)

Noncontrolling Interests in Consolidated Financial Statements

Effective April 1, 2009, NTT adopted the accounting pronouncement issued by the FASB in December 2007 relating to noncontrolling interests in consolidated financial statements. This pronouncement establishes accounting and reporting standards for the noncontrolling interest (previously referred to as minority interests) in a subsidiary and for the deconsolidation of a subsidiary. This pronouncement requires the presentation that the noncontrolling interest should be reclassified to equity and consolidated net income should be adjusted to include net income attributed to the noncontrolling interest in the consolidated financial statements. This pronouncement also requires single method of accounting as equity transactions for changes in a parent's ownership interest in a subsidiary that do not result in deconsolidation.
Upon the adoption of this pronouncement, "Net Income", which includes income attributable to noncontrolling interests, and "Net Income Attributable to Nippon Telegraph and Telephone Corporation ("NTT")" are presented in the consolidated statements of income. "Net Income Attributable to NTT", "Earnings per Share Attributable to NTT" and "Diluted Earnings per Share Attributable to NTT" for the Consolidated Results of Operations for the nine months ended December 31, 2008 and 2009 as well as "Net Income Attributable to NTT" and "Basic Earnings per Share Attributable to NTT" for the Consolidated Financial Results Forecasts for the fiscal year ending March 31, 2010 are as follows:

Consolidated Financial Results for the Nine Months Ended December 31, 2009 (April 1, 2009 - December 31, 2009)
Amounts are rounded off to nearest million yen.
Consolidated Results of Operations

Consolidated Financial Results Forecasts for the Fiscal Year Ending March 31, 2010 (April 1, 2009 - March 31, 2010)

*	"Net Income Attributable to NTT" is calculated in the same manner as "Net Income" previously reported until last fiscal year.
**	Figures provided for "Basic Earnings per Share Attributable to NTT" and "Diluted Earnings per Share Attributable to NTT" for the nine months ended December 31, 2008 are calculated based on the number of shares before the stock split that took effect on January 4, 2009. (Percentages above represent changes from the corresponding previous period.)