<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>     SEP-30-1999
<PERIOD-TYPE>     9-MOS
<BOOK-VALUE>     PER-BOOK
<TOTAL-NET-UTILITY-PLANT>     1,153,121
<OTHER-PROPERTY-AND-INVEST>     0
<TOTAL-CURRENT-ASSETS>     225,108
<TOTAL-DEFERRED-CHARGES>     34,699     <F1>
<OTHER-ASSETS>     0
<TOTAL-ASSETS>     1,412,928
<COMMON>          59,953
<CAPITAL-SURPLUS-PAID-IN>     239,440
<RETAINED-EARNINGS>     191,085
<TOTAL-COMMON-STOCKHOLDERS-EQ>     490,737     <F3>
<PREFERRED-MANDATORY>     0
<PREFERRED>     10,674
<LONG-TERM-DEBT-NET>     332,458
<SHORT-TERM-NOTES>     54,700
<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>     503,359
<TOT-CAPITALIZATION-AND-LIAB>     1,412,928
<GROSS-OPERATING-REVENUE>     1,021,948
<INCOME-TAX-EXPENSE>     28,648
<OTHER-OPERATING-EXPENSES>     921,733
<TOTAL-OPERATING-EXPENSES>     950,381
<OPERATING-INCOME-LOSS>     71,567
<OTHER-INCOME-NET>     (19)
<INCOME-BEFORE-INTEREST-EXPEN>     71,548
<TOTAL-INTEREST-EXPENSE>     28,583
<NET-INCOME>     42,965
<PREFERRED-STOCK-DIVIDENDS>     464
<EARNINGS-AVAILABLE-FOR-COMM>     42,501
<COMMON-STOCK-DIVIDENDS>     59,953
<TOTAL-INTEREST-ON-BONDS>     20,428
<CASH-FLOW-OPERATIONS>     166,310
<EPS-BASIC>     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>