18
                                                               Exhibit 99.1


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549



                           Re:  Boston Edison Company
                                Registration on Form
                                S-3 and Form S-8



We are aware that our report dated April 25, 1996 on our review of the interim
financial information of Boston Edison Company for the period ended March 31,
1996 and included in this Form 10-Q is incorporated by reference in the
Company's registration statements on Form S-3 (File Nos. 33-36824, 33-57840
and 33-59693) and on Form S-8 (File Nos. 33-00810, 33-7558, 33-38434, 33-
48424, 33-48425, 33-59662, 33-59682 and 33-58457).  Pursuant to Rule 436(c)
under the Securities Act of 1933, this report should not be considered a part
of the registration statements prepared or certified by us within the meaning
of Sections 7 and 11 of that Act.





Boston, Massachusetts			COOPERS & LYBRAND L.L.P.
April 25, 1996