To the Trustees and Shareholders of
Eastern Utilities Associates:


We consent to the incorporation by reference in the registration statements of
Eastern Utilities Associates on Forms S-4 and S-8 (File No. 33-50099 and 33-
49897, respectively) of our reports dated March 5, 1999, on our audits of the
consolidated financial statements and financial statement schedules of Eastern
Utilities Associates and subsidiaries as of December 31, 1998 and 1997, and
for the years ended December 31, 1998, 1997 and 1996, which reports are
incorporated by reference or included in this Annual Report on Form 10-K.



                                        PricewaterhouseCoopers L.L.P.




Boston, Massachusetts
March 15, 1999