<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-Q of Commonwealth Gas Company for
the nine months ended September 30, 1999 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-31-1999
<PERIOD-END>                   SEP-30-1999
<PERIOD-TYPE>                        9-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          277,814
<OTHER-PROPERTY-AND-INVEST>              0
<TOTAL-CURRENT-ASSETS>              63,131
<TOTAL-DEFERRED-CHARGES>            62,895
<OTHER-ASSETS>                     207,069
<TOTAL-ASSETS>                     610,909
<COMMON>                            71,425
<CAPITAL-SURPLUS-PAID-IN>          234,997
<RETAINED-EARNINGS>                  7,746
<TOTAL-COMMON-STOCKHOLDERS-EQ>     314,168
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               102,150
<SHORT-TERM-NOTES>                  11,675
<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>     179,266
<TOT-CAPITALIZATION-AND-LIAB>      610,909
<GROSS-OPERATING-REVENUE>          195,590
<INCOME-TAX-EXPENSE>                 2,173
<OTHER-OPERATING-EXPENSES>         181,753
<TOTAL-OPERATING-EXPENSES>         183,926
<OPERATING-INCOME-LOSS>             11,664
<OTHER-INCOME-NET>                     965
<INCOME-BEFORE-INTEREST-EXPEN>      12,629
<TOTAL-INTEREST-EXPENSE>             8,596
<NET-INCOME>                         4,033
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>        4,033
<COMMON-STOCK-DIVIDENDS>            14,285
<TOTAL-INTEREST-ON-BONDS>            6,311
<CASH-FLOW-OPERATIONS>              46,182
<EPS-BASIC>                            0
<EPS-DILUTED>                            0