<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheet, statement of income and statement of cash flows contained in
Form 10-Q of Commonwealth Electric Company for the nine months ended September
30, 1995 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<CIK> 0000071222
<NAME> COMMONWEALTH ELECTRIC COMPANY
<MULTIPLIER> 1,000
       
                          
<FISCAL-YEAR-END>            DEC-31-1995
<PERIOD-END>                 SEP-30-1995
<PERIOD-TYPE>                      9-MOS
<BOOK-VALUE>                    PER-BOOK
<TOTAL-NET-UTILITY-PLANT>        366,098
<OTHER-PROPERTY-AND-INVEST>          639
<TOTAL-CURRENT-ASSETS>            58,146
<TOTAL-DEFERRED-CHARGES>          87,524
<OTHER-ASSETS>                         0
<TOTAL-ASSETS>                   512,407
<COMMON>                          51,099
<CAPITAL-SURPLUS-PAID-IN>         97,112
<RETAINED-EARNINGS>               19,436
<TOTAL-COMMON-STOCKHOLDERS-EQ>   167,647
<PREFERRED-MANDATORY>                  0
<PREFERRED>                            0
<LONG-TERM-DEBT-NET>             156,773
<SHORT-TERM-NOTES>                20,955
<LONG-TERM-NOTES-PAYABLE>              0
<COMMERCIAL-PAPER-OBLIGATIONS>         0
<LONG-TERM-DEBT-CURRENT-PORT>      1,053
<PREFERRED-STOCK-CURRENT>              0
<CAPITAL-LEASE-OBLIGATIONS>            0
<LEASES-CURRENT>                       0
<OTHER-ITEMS-CAPITAL-AND-LIAB>   165,979
<TOT-CAPITALIZATION-AND-LIAB>    512,407
<GROSS-OPERATING-REVENUE>        322,520
<INCOME-TAX-EXPENSE>               8,556
<OTHER-OPERATING-EXPENSES>       288,997
<TOTAL-OPERATING-EXPENSES>       297,553
<OPERATING-INCOME-LOSS>           24,967
<OTHER-INCOME-NET>                 1,256
<INCOME-BEFORE-INTEREST-EXPEN>    26,223
<TOTAL-INTEREST-EXPENSE>          12,326
<NET-INCOME>                      13,897
<PREFERRED-STOCK-DIVIDENDS>            0
<EARNINGS-AVAILABLE-FOR-COMM>     13,897
<COMMON-STOCK-DIVIDENDS>           9,811
<TOTAL-INTEREST-ON-BONDS>         10,562
<CASH-FLOW-OPERATIONS>            15,581
<EPS-PRIMARY>                          0
<EPS-DILUTED>                          0