<ARTICLE>     UT
<LEGEND>      THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
              FROM THE BALANCE SHEET AND RELATED STATEMENTS OF INCOME,
              RETAINED EARNINGS AND CASH FLOWS OF MASSACHUSETTS ELECTRIC
              COMPANY IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
              FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>  1,000
       
                                                              
<FISCAL-YEAR-END>                           DEC-31-1995     DEC-31-1994
<PERIOD-END>                                MAR-31-1995     MAR-31-1994
<PERIOD-TYPE>                                     3-MOS           3-MOS
<BOOK-VALUE>                                   PER-BOOK        PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                     1,005,333               0
<OTHER-PROPERTY-AND-INVEST>                           0               0
<TOTAL-CURRENT-ASSETS>                          228,320               0
<TOTAL-DEFERRED-CHARGES>                         61,232 <F1>          0
<OTHER-ASSETS>                                        0               0
<TOTAL-ASSETS>                                1,294,885               0
<COMMON>                                         59,953               0
<CAPITAL-SURPLUS-PAID-IN>                       187,172               0
<RETAINED-EARNINGS>                             135,264               0
<TOTAL-COMMON-STOCKHOLDERS-EQ>                  382,389               0
<PREFERRED-MANDATORY>                                 0               0
<PREFERRED>                                      50,000               0
<LONG-TERM-DEBT-NET>                            313,413               0
<SHORT-TERM-NOTES>                               68,725 <F2>          0
<LONG-TERM-NOTES-PAYABLE>                             0               0
<COMMERCIAL-PAPER-OBLIGATIONS>                        0               0
<LONG-TERM-DEBT-CURRENT-PORT>                    25,000               0
<PREFERRED-STOCK-CURRENT>                             0               0
<CAPITAL-LEASE-OBLIGATIONS>                           0               0
<LEASES-CURRENT>                                      0               0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                  455,358               0
<TOT-CAPITALIZATION-AND-LIAB>                 1,294,885               0
<GROSS-OPERATING-REVENUE>                       373,092         381,712
<INCOME-TAX-EXPENSE>                              3,043           5,879
<OTHER-OPERATING-EXPENSES>                      356,700         358,709
<TOTAL-OPERATING-EXPENSES>                      359,743         364,588
<OPERATING-INCOME-LOSS>                          13,349          17,124
<OTHER-INCOME-NET>                                  326          (1,455)
<INCOME-BEFORE-INTEREST-EXPEN>                   13,675          15,669
<TOTAL-INTEREST-EXPENSE>                          8,549           6,097
<NET-INCOME>                                      5,126           9,572
<PREFERRED-STOCK-DIVIDENDS>                         778             778
<EARNINGS-AVAILABLE-FOR-COMM>                     4,348           8,794
<COMMON-STOCK-DIVIDENDS>                          5,995           6,595
<TOTAL-INTEREST-ON-BONDS>                         6,105           5,003
<CASH-FLOW-OPERATIONS>                            9,896           8,057
<EPS-PRIMARY>                                         0 <F3>          0 <F3>
<EPS-DILUTED>                                         0 <F3>          0 <F3>
<FN>
<F1> Total deferred charges includes other assets.
<F2> Short-term notes includes commercial paper obligations and notes payable
    to associated companies.

<F3> Per share data is not relevant because the Company's common stock is
    wholly owned by New England Electric System.
</FN>