EXHIBIT (24)
  
  
                      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, Robert King Wulff, 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, 1997, 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 18th day of March, 1998.
  
  s/Cheryl A. LaFleur                s/Christopher E. Root
  _________________________          _________________________
  Cheryl A. LaFleur                  Christopher E. Root
  
  
  s/Robert L. McCabe                 s/Richard P. Sergel
  _________________________          _________________________
  Robert L. McCabe                   Richard P. Sergel
  
  
  s/Lydia M. Pastuszek               s/Dennis E. Snay
  _________________________          _________________________ 
  Lydia M. Pastuszek                 Dennis E. Snay
  
  
  s/Lawrence J. Reilly
  _________________________
  Lawrence J. Reilly