<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