<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