<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 three months ended March
31, 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>                   MAR-31-1995
<PERIOD-TYPE>                        3-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          360,760
<OTHER-PROPERTY-AND-INVEST>            616
<TOTAL-CURRENT-ASSETS>              61,131
<TOTAL-DEFERRED-CHARGES>            81,871
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     504,378
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 16,214
<TOTAL-COMMON-STOCKHOLDERS-EQ>     164,425
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               156,767
<SHORT-TERM-NOTES>                  15,905
<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>     166,228
<TOT-CAPITALIZATION-AND-LIAB>      504,378
<GROSS-OPERATING-REVENUE>          113,208
<INCOME-TAX-EXPENSE>                 2,664
<OTHER-OPERATING-EXPENSES>         104,082
<TOTAL-OPERATING-EXPENSES>         106,746
<OPERATING-INCOME-LOSS>              6,462
<OTHER-INCOME-NET>                   1,660
<INCOME-BEFORE-INTEREST-EXPEN>       8,122
<TOTAL-INTEREST-EXPENSE>             3,783
<NET-INCOME>                         4,339
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>        4,339
<COMMON-STOCK-DIVIDENDS>             3,475
<TOTAL-INTEREST-ON-BONDS>            3,521
<CASH-FLOW-OPERATIONS>               1,766
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0