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 June 30, 1996 and the related  
statements of income for the three and six-month periods ended June 30, 1996  
and 1995 and cash flows for the six-month periods ended June 30, 1996 and  
1995.  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. 
July 25, 1996