<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, 1997 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER>                                                 1,000
       
                                                            
<PERIOD-TYPE>                                                3-MOS
<FISCAL-YEAR-END>                                      AUG-31-1998
<PERIOD-END>                                           NOV-30-1997
<BOOK-VALUE>                                              PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                   80,820
<OTHER-PROPERTY-AND-INVEST>                                    740
<TOTAL-CURRENT-ASSETS>                                      12,745
<TOTAL-DEFERRED-CHARGES>                                     2,925
<OTHER-ASSETS>                                                 581
<TOTAL-ASSETS>                                              97,812
<COMMON>                                                    20,557
<CAPITAL-SURPLUS-PAID-IN>                                        0
<RETAINED-EARNINGS>                                         14,579
<TOTAL-COMMON-STOCKHOLDERS-EQ>                          35,140
<PREFERRED-MANDATORY>                                            0
<PREFERRED>                                                      0
<LONG-TERM-DEBT-NET>                                        28,199
<SHORT-TERM-NOTES>                                           6,358
<LONG-TERM-NOTES-PAYABLE>                                        0
<COMMERCIAL-PAPER-OBLIGATIONS>                                   0
<LONG-TERM-DEBT-CURRENT-PORT>                                  895
<PREFERRED-STOCK-CURRENT>                                        0
<CAPITAL-LEASE-OBLIGATIONS>                                    532
<LEASES-CURRENT>                                                50
<OTHER-ITEMS-CAPITAL-AND-LIAB>                              26,638
<TOT-CAPITALIZATION-AND-LIAB>                               97,812
<GROSS-OPERATING-REVENUE>                                    9,035
<INCOME-TAX-EXPENSE>                                           320
<OTHER-OPERATING-EXPENSES>                                   7,774
<TOTAL-OPERATING-EXPENSES>                                   8,094
<OPERATING-INCOME-LOSS>                                        941
<OTHER-INCOME-NET>                                              13
<INCOME-BEFORE-INTEREST-EXPEN>                                 954
<TOTAL-INTEREST-EXPENSE>                                       778
<NET-INCOME>                                                   176
<PREFERRED-STOCK-DIVIDENDS>                                      0
<EARNINGS-AVAILABLE-FOR-COMM>                                  176
<COMMON-STOCK-DIVIDENDS>                                       692
<TOTAL-INTEREST-ON-BONDS>                                      638
<CASH-FLOW-OPERATIONS>                                       (585)
<EPS-PRIMARY>                                                 0.10
<EPS-DILUTED>                                                 0.10