<ARTICLE> UT <LEGEND> This schedule contains summary financial information extracted from the balance sheet, statement of income, statement of retained earnings and statement of cash flows contained in Form 10-K of Commonwealth Gas Company for fiscal year ended December 31, 1994 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000022620 <NAME> COMMONWEALTH GAS COMPANY <MULTIPLIER> 1,000 <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-END> DEC-31-1994 <PERIOD-TYPE> YEAR <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 255,033 <OTHER-PROPERTY-AND-INVEST> 0 <TOTAL-CURRENT-ASSETS> 89,416 <TOTAL-DEFERRED-CHARGES> 36,356 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 380,805 <COMMON> 71,425 <CAPITAL-SURPLUS-PAID-IN> 27,739 <RETAINED-EARNINGS> 6,837 <TOTAL-COMMON-STOCKHOLDERS-EQ> 106,001 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 91,750 <SHORT-TERM-NOTES> 36,170 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 3,650 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 143,234 <TOT-CAPITALIZATION-AND-LIAB> 380,805 <GROSS-OPERATING-REVENUE> 325,726 <INCOME-TAX-EXPENSE> 7,983 <OTHER-OPERATING-EXPENSES> 294,062 <TOTAL-OPERATING-EXPENSES> 302,045 <OPERATING-INCOME-LOSS> 23,681 <OTHER-INCOME-NET> 421 <INCOME-BEFORE-INTEREST-EXPEN> 24,102 <TOTAL-INTEREST-EXPENSE> 10,534 <NET-INCOME> 13,568 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 13,568 <COMMON-STOCK-DIVIDENDS> 14,571 <TOTAL-INTEREST-ON-BONDS> 8,488 <CASH-FLOW-OPERATIONS> 47,447 <EPS-PRIMARY> 0 <EPS-DILUTED> 0