<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 Essex County Gas Company for the three months ended November 30, 1996 and is qualified in its entirety by reference to such financial statements. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> AUG-31-1997 <PERIOD-END> NOV-30-1996 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 77,729 <OTHER-PROPERTY-AND-INVEST> 688 <TOTAL-CURRENT-ASSETS> 14,431 <TOTAL-DEFERRED-CHARGES> 3,621 <OTHER-ASSETS> 642 <TOTAL-ASSETS> 97,111 <COMMON> 19,464 <CAPITAL-SURPLUS-PAID-IN> 0 <RETAINED-EARNINGS> 12,915 <TOTAL-COMMON-STOCKHOLDERS-EQ> 32,441 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 19,094 <SHORT-TERM-NOTES> 18,385 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 854 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 591 <LEASES-CURRENT> 51 <OTHER-ITEMS-CAPITAL-AND-LIAB> 25,695 <TOT-CAPITALIZATION-AND-LIAB> 97,111 <GROSS-OPERATING-REVENUE> 8,142 <INCOME-TAX-EXPENSE> 38 <OTHER-OPERATING-EXPENSES> 7,633 <TOTAL-OPERATING-EXPENSES> 7,671 <OPERATING-INCOME-LOSS> 471 <OTHER-INCOME-NET> (21) <INCOME-BEFORE-INTEREST-EXPEN> 450 <TOTAL-INTEREST-EXPENSE> 711 <NET-INCOME> (261) <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> (261) <COMMON-STOCK-DIVIDENDS> 658 <TOTAL-INTEREST-ON-BONDS> 477 <CASH-FLOW-OPERATIONS> (3,920) <EPS-PRIMARY> (0.16) <EPS-DILUTED> (0.16)