<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 Energy System for the nine months ended September
30, 1994 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<CIK> 0000071304
<NAME> COMMONWEALTH ENERGY SYSTEM
<MULTIPLIER> 1,000
       
                            
<PERIOD-TYPE>                  9-MOS
<FISCAL-YEAR-END>              DEC-31-1994
<PERIOD-END>                   SEP-30-1994
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          983,339
<OTHER-PROPERTY-AND-INVEST>         13,900
<TOTAL-CURRENT-ASSETS>             149,549
<TOTAL-DEFERRED-CHARGES>           126,105
<OTHER-ASSETS>                      15,594
<TOTAL-ASSETS>                   1,288,487
<COMMON>                            41,842
<CAPITAL-SURPLUS-PAID-IN>          100,980
<RETAINED-EARNINGS>                214,865
<TOTAL-COMMON-STOCKHOLDERS-EQ>     357,687
<PREFERRED-MANDATORY>               14,660
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               437,137
<SHORT-TERM-NOTES>                  13,925
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       25,973
<PREFERRED-STOCK-CURRENT>              820
<CAPITAL-LEASE-OBLIGATIONS>         14,026
<LEASES-CURRENT>                     1,568
<OTHER-ITEMS-CAPITAL-AND-LIAB>     422,691
<TOT-CAPITALIZATION-AND-LIAB>    1,288,487
<GROSS-OPERATING-REVENUE>          749,837
<INCOME-TAX-EXPENSE>                23,022
<OTHER-OPERATING-EXPENSES>         656,840
<TOTAL-OPERATING-EXPENSES>         679,862
<OPERATING-INCOME-LOSS>             69,975
<OTHER-INCOME-NET>                      49
<INCOME-BEFORE-INTEREST-EXPEN>      70,024
<TOTAL-INTEREST-EXPENSE>            32,097
<NET-INCOME>                        37,927
<PREFERRED-STOCK-DIVIDENDS>            888
<EARNINGS-AVAILABLE-FOR-COMM>       37,039
<COMMON-STOCK-DIVIDENDS>            23,407
<TOTAL-INTEREST-ON-BONDS>           29,644
<CASH-FLOW-OPERATIONS>             107,406
<EPS-PRIMARY>                         3.57
<EPS-DILUTED>                         3.57