<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, 1996 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-31-1996 <PERIOD-END> MAR-31-1996 <PERIOD-TYPE> 3-MOS <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 370,302 <OTHER-PROPERTY-AND-INVEST> 623 <TOTAL-CURRENT-ASSETS> 62,793 <TOTAL-DEFERRED-CHARGES> 72,146 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 505,864 <COMMON> 51,099 <CAPITAL-SURPLUS-PAID-IN> 97,112 <RETAINED-EARNINGS> 16,792 <TOTAL-COMMON-STOCKHOLDERS-EQ> 165,003 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 153,225 <SHORT-TERM-NOTES> 23,050 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 3,553 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 161,033 <TOT-CAPITALIZATION-AND-LIAB> 505,864 <GROSS-OPERATING-REVENUE> 117,896 <INCOME-TAX-EXPENSE> 2,996 <OTHER-OPERATING-EXPENSES> 106,107 <TOTAL-OPERATING-EXPENSES> 109,103 <OPERATING-INCOME-LOSS> 8,793 <OTHER-INCOME-NET> 28 <INCOME-BEFORE-INTEREST-EXPEN> 8,821 <TOTAL-INTEREST-EXPENSE> 3,948 <NET-INCOME> 4,873 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 4,873 <COMMON-STOCK-DIVIDENDS> 8,789 <TOTAL-INTEREST-ON-BONDS> 3,492 <CASH-FLOW-OPERATIONS> 11,143 <EPS-PRIMARY> 0 <EPS-DILUTED> 0