<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheet, statement of income and statement of cash flows contained in
Form 10-Q of Commonwealth Electric Company for the nine months ended September
30, 1994 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<CIK> 0000071222
<NAME> COMMONWEALTH ELECTRIC COMPANY
<MULTIPLIER> 1,000
       
                            
<PERIOD-TYPE>                  9-MOS
<FISCAL-YEAR-END>              DEC-31-1994
<PERIOD-END>                   SEP-30-1994
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          352,219
<OTHER-PROPERTY-AND-INVEST>            652
<TOTAL-CURRENT-ASSETS>              61,327
<TOTAL-DEFERRED-CHARGES>            49,178
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     463,376
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 19,705
<TOTAL-COMMON-STOCKHOLDERS-EQ>     167,916
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               157,814
<SHORT-TERM-NOTES>                       0
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>        1,053
<PREFERRED-STOCK-CURRENT>                0
<CAPITAL-LEASE-OBLIGATIONS>              0
<LEASES-CURRENT>                         0
<OTHER-ITEMS-CAPITAL-AND-LIAB>     136,593
<TOT-CAPITALIZATION-AND-LIAB>      463,376
<GROSS-OPERATING-REVENUE>          336,293
<INCOME-TAX-EXPENSE>                 8,285
<OTHER-OPERATING-EXPENSES>         302,500
<TOTAL-OPERATING-EXPENSES>         310,785
<OPERATING-INCOME-LOSS>             25,508
<OTHER-INCOME-NET>                    (891)
<INCOME-BEFORE-INTEREST-EXPEN>      24,617
<TOTAL-INTEREST-EXPENSE>            10,832
<NET-INCOME>                        13,785
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>       13,785
<COMMON-STOCK-DIVIDENDS>             9,198
<TOTAL-INTEREST-ON-BONDS>           10,710
<CASH-FLOW-OPERATIONS>              23,439
<EPS-PRIMARY>                         0.00
<EPS-DILUTED>                         0.00