<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 Gas Company for the nine months ended September 30, 1994 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000022620 <NAME> COMMONWEALTH GAS 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> 251,385 <OTHER-PROPERTY-AND-INVEST> 0 <TOTAL-CURRENT-ASSETS> 61,308 <TOTAL-DEFERRED-CHARGES> 35,767 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 348,460 <COMMON> 71,425 <CAPITAL-SURPLUS-PAID-IN> 27,739 <RETAINED-EARNINGS> 1,948 <TOTAL-COMMON-STOCKHOLDERS-EQ> 101,112 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 95,400 <SHORT-TERM-NOTES> 22,660 <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> 125,638 <TOT-CAPITALIZATION-AND-LIAB> 348,460 <GROSS-OPERATING-REVENUE> 246,118 <INCOME-TAX-EXPENSE> 5,016 <OTHER-OPERATING-EXPENSES> 225,161 <TOTAL-OPERATING-EXPENSES> 230,177 <OPERATING-INCOME-LOSS> 15,941 <OTHER-INCOME-NET> 404 <INCOME-BEFORE-INTEREST-EXPEN> 16,345 <TOTAL-INTEREST-EXPENSE> 7,666 <NET-INCOME> 8,679 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 8,679 <COMMON-STOCK-DIVIDENDS> 14,571 <TOTAL-INTEREST-ON-BONDS> 6,386 <CASH-FLOW-OPERATIONS> 46,969 <EPS-PRIMARY> 0 <EPS-DILUTED> 0