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                                                            Exhibit 15.1



                      Report of Independent Accountants



To the Stockholders and Directors
 of Boston Edison Company


We have reviewed the accompanying consolidated balance sheet of Boston Edison 
Company (the Company) and subsidiaries as of September 30, 1995 and the 
related statements of income for the three and nine-month periods ended
September 30, 1995 and 1994 and statements of cash flows for the nine-month
periods ended September 30, 1995 and 1994.  These financial statements are the 
responsibility of the Company's management.

We conducted our review in accordance with standards established by the 
American Institute of Certified Public Accountants.  A review of interim 
financial information consists principally of applying analytical procedures 
to financial data and making inquiries of persons responsible for financial 
and accounting matters.  It is substantially less in scope than an audit 
conducted in accordance with generally accepted auditing standards, the 
objective of which is the expression of an opinion regarding the financial 
statements taken as a whole.  Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that 
should be made to the accompanying financial statements in order for them to 
be in conformity with generally accepted accounting principles.




Boston, Massachusetts                COOPERS & LYBRAND L.L.P.
October 26, 1995