<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-31-1999
<PERIOD-END>                         MAR-31-1999
<PERIOD-TYPE>                              3-MOS
<BOOK-VALUE>                            PER-BOOK
<TOTAL-NET-UTILITY-PLANT>              1,146,453
<OTHER-PROPERTY-AND-INVEST>                    0
<TOTAL-CURRENT-ASSETS>                   241,826
<TOTAL-DEFERRED-CHARGES>                  39,022                 <F1>
<OTHER-ASSETS>                                 0
<TOTAL-ASSETS>                         1,427,301
<COMMON>                                    59,953
<CAPITAL-SURPLUS-PAID-IN>                239,440
<RETAINED-EARNINGS>                      221,216
<TOTAL-COMMON-STOCKHOLDERS-EQ>           520,889                 <F3>
<PREFERRED-MANDATORY>                          0
<PREFERRED>                               10,674
<LONG-TERM-DEBT-NET>                     347,372
<SHORT-TERM-NOTES>                        37,325
<LONG-TERM-NOTES-PAYABLE>                      0
<COMMERCIAL-PAPER-OBLIGATIONS>                 0
<LONG-TERM-DEBT-CURRENT-PORT>             21,000
<PREFERRED-STOCK-CURRENT>                      0
<CAPITAL-LEASE-OBLIGATIONS>                    0
<LEASES-CURRENT>                               0
<OTHER-ITEMS-CAPITAL-AND-LIAB>           490,041
<TOT-CAPITALIZATION-AND-LIAB>          1,427,301
<GROSS-OPERATING-REVENUE>                344,764
<INCOME-TAX-EXPENSE>                       8,654
<OTHER-OPERATING-EXPENSES>               312,518
<TOTAL-OPERATING-EXPENSES>               321,172
<OPERATING-INCOME-LOSS>                   23,592
<OTHER-INCOME-NET>                        (2,190)
<INCOME-BEFORE-INTEREST-EXPEN>            21,402
<TOTAL-INTEREST-EXPENSE>                   8,569
<NET-INCOME>                              12,833
<PREFERRED-STOCK-DIVIDENDS>                  154
<EARNINGS-AVAILABLE-FOR-COMM>             12,679
<COMMON-STOCK-DIVIDENDS>                       0
<TOTAL-INTEREST-ON-BONDS>                  6,853
<CASH-FLOW-OPERATIONS>                    69,324
<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.
<F3>                                  Total common stockholders equity includes the unrealized gain on
securities.
</FN>