<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-31-1997
<PERIOD-END>                         JUN-30-1997
<PERIOD-TYPE>                              6-MOS
<BOOK-VALUE>                            PER-BOOK
<TOTAL-NET-UTILITY-PLANT>              1,107,572
<OTHER-PROPERTY-AND-INVEST>                    0
<TOTAL-CURRENT-ASSETS>                   216,949
<TOTAL-DEFERRED-CHARGES>                  51,047                 <F1>
<OTHER-ASSETS>                                 0
<TOTAL-ASSETS>                         1,375,568
<COMMON>                                    59,953
<CAPITAL-SURPLUS-PAID-IN>                201,172
<RETAINED-EARNINGS>                      171,581
<TOTAL-COMMON-STOCKHOLDERS-EQ>           432,706
<PREFERRED-MANDATORY>                          0
<PREFERRED>                               50,000
<LONG-TERM-DEBT-NET>                     333,415
<SHORT-TERM-NOTES>                         5,700
<LONG-TERM-NOTES-PAYABLE>                      0
<COMMERCIAL-PAPER-OBLIGATIONS>            24,425
<LONG-TERM-DEBT-CURRENT-PORT>             25,000
<PREFERRED-STOCK-CURRENT>                      0
<CAPITAL-LEASE-OBLIGATIONS>                    0
<LEASES-CURRENT>                               0
<OTHER-ITEMS-CAPITAL-AND-LIAB>           504,322
<TOT-CAPITALIZATION-AND-LIAB>          1,375,568
<GROSS-OPERATING-REVENUE>                775,060
<INCOME-TAX-EXPENSE>                      15,056
<OTHER-OPERATING-EXPENSES>               716,066
<TOTAL-OPERATING-EXPENSES>               731,122
<OPERATING-INCOME-LOSS>                   43,938                 
<OTHER-INCOME-NET>                        (2,107)
<INCOME-BEFORE-INTEREST-EXPEN>            41,831
<TOTAL-INTEREST-EXPENSE>                  17,842
<NET-INCOME>                              23,989
<PREFERRED-STOCK-DIVIDENDS>                1,557
<EARNINGS-AVAILABLE-FOR-COMM>             22,432
<COMMON-STOCK-DIVIDENDS>                  16,787
<TOTAL-INTEREST-ON-BONDS>                 14,087
<CASH-FLOW-OPERATIONS>                    92,538
<EPS-PRIMARY>                                  0                 <F2>
<EPS-DILUTED>                                  0                 <F2>
<FN>
<F1>                                  Total deferred charges includes other assets.
<F2>                                  Per share data is not relevant because the Company's common stock is
                                      wholly-owned by New England Electric System.
</FN>