<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.
<MULTIPLIER> 1,000
<FISCAL-YEAR-END> DEC-31-1996 DEC-31-1995
<PERIOD-END> MAR-31-1996 MAR-31-1995
<PERIOD-TYPE> 3-MOS 3-MOS
<BOOK-VALUE> PER-BOOK PER-BOOK
<TOTAL-NET-UTILITY-PLANT> 1,052,387 0
<OTHER-PROPERTY-AND-INVEST> 0 0
<TOTAL-CURRENT-ASSETS> 239,974 0
<TOTAL-DEFERRED-CHARGES> 63,160 <F1>
0
<OTHER-ASSETS> 0
0
<TOTAL-ASSETS> 1,355,521
0
<COMMON> 59,953
0
<CAPITAL-SURPLUS-PAID-IN> 201,172
0
<RETAINED-EARNINGS> 150,671
0
<TOTAL-COMMON-STOCKHOLDERS-EQ> 411,796
0
<PREFERRED-MANDATORY> 0
0
<PREFERRED> 50,000
0
<LONG-TERM-DEBT-NET> 353,312
0
<SHORT-TERM-NOTES> 46,475 <F2>
0
<LONG-TERM-NOTES-PAYABLE> 0
0
<COMMERCIAL-PAPER-OBLIGATIONS> 0
0
<LONG-TERM-DEBT-CURRENT-PORT> 0
0
<PREFERRED-STOCK-CURRENT> 0
0
<CAPITAL-LEASE-OBLIGATIONS> 0
0
<LEASES-CURRENT> 0
0
<OTHER-ITEMS-CAPITAL-AND-LIAB> 493,938
0
<TOT-CAPITALIZATION-AND-LIAB> 1,355,521
0
<GROSS-OPERATING-REVENUE> 390,819
373,092
<INCOME-TAX-EXPENSE> 6,711
3,043
<OTHER-OPERATING-EXPENSES> 363,421
356,700
<TOTAL-OPERATING-EXPENSES> 370,132
359,743
<OPERATING-INCOME-LOSS> 20,687
13,349
<OTHER-INCOME-NET> (2,037)
326
<INCOME-BEFORE-INTEREST-EXPEN> 18,650
13,675
<TOTAL-INTEREST-EXPENSE> 7,916
8,549
<NET-INCOME> 10,734
5,126
<PREFERRED-STOCK-DIVIDENDS> 779
778
<EARNINGS-AVAILABLE-FOR-COMM> 9,955
4,348
<COMMON-STOCK-DIVIDENDS> 9,592
5,995
<TOTAL-INTEREST-ON-BONDS> 6,725
6,105
<CASH-FLOW-OPERATIONS> 33,278
9,896
<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>