CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this registration
statement on Form S-3 of our report dated February 27, 1995, on
our audits of the financial statements of Massachusetts Electric
Company.  We also consent to the reference to our firm under the
caption "Experts".


                                   s/Coopers & Lybrand L.L.P.

                                   COOPERS & LYBRAND L.L.P.


Boston, Massachusetts
May 5, 1995