<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