<ARTICLE> UT
<LEGEND>
This schedule contains restated 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, 1994 and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
<RESTATED>
<CIK> 0000071222
<NAME> COMMONWEALTH ELECTRIC COMPANY
<MULTIPLIER> 1,000
       
                          
<FISCAL-YEAR-END>            DEC-31-1994
<PERIOD-END>                 SEP-30-1994
<PERIOD-TYPE>                      9-MOS
<BOOK-VALUE>                    PER-BOOK
<TOTAL-NET-UTILITY-PLANT>        352,219
<OTHER-PROPERTY-AND-INVEST>          652
<TOTAL-CURRENT-ASSETS>            61,327
<TOTAL-DEFERRED-CHARGES>          49,178
<OTHER-ASSETS>                         0
<TOTAL-ASSETS>                   463,376
<COMMON>                          51,099
<CAPITAL-SURPLUS-PAID-IN>         97,112
<RETAINED-EARNINGS>               19,705
<TOTAL-COMMON-STOCKHOLDERS-EQ>   167,916
<PREFERRED-MANDATORY>                  0
<PREFERRED>                            0
<LONG-TERM-DEBT-NET>             157,814
<SHORT-TERM-NOTES>                     0
<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>   136,593
<TOT-CAPITALIZATION-AND-LIAB>    463,376
<GROSS-OPERATING-REVENUE>        336,293
<INCOME-TAX-EXPENSE>               8,285
<OTHER-OPERATING-EXPENSES>       302,154
<TOTAL-OPERATING-EXPENSES>       310,439
<OPERATING-INCOME-LOSS>           25,854
<OTHER-INCOME-NET>                (1,237)
<INCOME-BEFORE-INTEREST-EXPEN>    24,617
<TOTAL-INTEREST-EXPENSE>          10,832
<NET-INCOME>                      13,785
<PREFERRED-STOCK-DIVIDENDS>            0
<EARNINGS-AVAILABLE-FOR-COMM>     13,785
<COMMON-STOCK-DIVIDENDS>           9,198
<TOTAL-INTEREST-ON-BONDS>         10,710
<CASH-FLOW-OPERATIONS>            23,439
<EPS-PRIMARY>                          0
<EPS-DILUTED>                          0