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, Thomas F.
Killeen, and Geraldine M. Zipser, individually, as attorney-in-fact
to execute on behalf of the undersigned the Company's annual report
on Form 10-K for the year ended December 31, 1994, to be filed with
the Securities and Exchange Commission, and to execute any
appropriate amendment or amendments thereto as may be required by
law.
Dated this 15th day of March, 1995.

s/ Urville J. Beaumont                    s/ John F. Reilly

                                                                       
Urville J. Beaumont                       John F. Reilly   

s/ Joan T. Bok                            s/ John W. Rowe

                                                                        
Joan T. Bok                               John W. Rowe  

s/ Sally L. Collins                       s/ Richard P. Sergel

                                                                        
Sally L. Collins                          Richard P. Sergel

s/ John H. Dickson                        s/ Richard M. Shribman

                                                                        
John H. Dickson                           Richard M. Shribman

                                          s/ Roslyn M. Watson

                                                                        
Charles B. Housen                         Roslyn M. Watson

s/ Patricia McGovern

                          
Patricia McGovern