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                                                               Exhibit 15.1



                       Report of Independent Accountants



To the Directors
 of Boston Edison Company:


We have reviewed the accompanying consolidated balance sheet of Boston Edison
Company (Boston Edison) as of September 30, 1999 and the related statements of
income for the three and nine-month periods ended September 30, 1999 and 1998
and cash flows for the nine-month periods ended September 30, 1999 and 1998.
These financial statements are the responsibility of 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.




Hartford, Connecticut               PricewaterhouseCoopers LLP
November 15, 1999