<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 Energy System for the three months ended March
31, 1995 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<RESTATED>
<CIK> 0000071304
<NAME> COMMONWEALTH ENERGY SYSTEM
<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>          991,755
<OTHER-PROPERTY-AND-INVEST>         13,558
<TOTAL-CURRENT-ASSETS>             178,686
<TOTAL-DEFERRED-CHARGES>           159,262
<OTHER-ASSETS>                      15,694
<TOTAL-ASSETS>                   1,358,955
<COMMON>                            42,344
<CAPITAL-SURPLUS-PAID-IN>          105,345
<RETAINED-EARNINGS>                230,435
<TOTAL-COMMON-STOCKHOLDERS-EQ>     378,124
<PREFERRED-MANDATORY>               14,600
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               417,073
<SHORT-TERM-NOTES>                       0
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       30,973
<PREFERRED-STOCK-CURRENT>              820
<CAPITAL-LEASE-OBLIGATIONS>         14,008
<LEASES-CURRENT>                     1,686
<OTHER-ITEMS-CAPITAL-AND-LIAB>     501,671
<TOT-CAPITALIZATION-AND-LIAB>    1,358,955
<GROSS-OPERATING-REVENUE>          265,614
<INCOME-TAX-EXPENSE>                12,857
<OTHER-OPERATING-EXPENSES>         222,357
<TOTAL-OPERATING-EXPENSES>         235,214
<OPERATING-INCOME-LOSS>             30,400
<OTHER-INCOME-NET>                   1,513
<INCOME-BEFORE-INTEREST-EXPEN>      31,913
<TOTAL-INTEREST-EXPENSE>            10,980
<NET-INCOME>                        20,933
<PREFERRED-STOCK-DIVIDENDS>            282
<EARNINGS-AVAILABLE-FOR-COMM>       20,651
<COMMON-STOCK-DIVIDENDS>             7,942
<TOTAL-INTEREST-ON-BONDS>            9,799
<CASH-FLOW-OPERATIONS>              63,184
<EPS-PRIMARY>                         1.95
<EPS-DILUTED>                            0