EXHIBIT 24-B


                        POWER OF ATTORNEY


   Each of the undersigned directors of Massachusetts Electric Company (the
Company) individually as a director of the Company, hereby constitutes and
appoints John G. Cochrane, Jennifer L. Kenney, and Robert King Wulff,
individually, as attorneys-in-fact to execute on behalf of the undersigned the
Company's registration statement on Form S-3 for the issue and sale of up to
$60 million of the Company's First Mortgage Bonds, to be filed with the
Securities and Exchange Commission, and to execute any appropriate amendment
or amendments to such registration statement as may be required by law.


Dated this 17th day of February, 1998.



   s/Cheryl A. LaFleur             s/Christopher E. Root
                                                         
   Cheryl A. LaFleur               Christopher E. Root


   s/Robert L. McCabe              s/Richard P. Sergel
                                                         
   Robert L. McCabe                Richard P. Sergel


   s/Lydia M. Pastuszek            s/Dennis E. Snay
                                                          
   Lydia M. Pastuszek              Dennis E. Snay


   s/Lawrence J. Reilly
                         
   Lawrence J. Reilly