<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 six months ended June 30,
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>                   JUN-30-1995
<PERIOD-TYPE>                        6-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>        1,003,293
<OTHER-PROPERTY-AND-INVEST>         13,544
<TOTAL-CURRENT-ASSETS>             129,366
<TOTAL-DEFERRED-CHARGES>           161,694
<OTHER-ASSETS>                      15,544
<TOTAL-ASSETS>                   1,323,441
<COMMON>                            42,577
<CAPITAL-SURPLUS-PAID-IN>          107,492
<RETAINED-EARNINGS>                228,599
<TOTAL-COMMON-STOCKHOLDERS-EQ>     378,668
<PREFERRED-MANDATORY>               14,410
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               396,732
<SHORT-TERM-NOTES>                  23,150
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       40,973
<PREFERRED-STOCK-CURRENT>              820
<CAPITAL-LEASE-OBLIGATIONS>         13,805
<LEASES-CURRENT>                     1,740
<OTHER-ITEMS-CAPITAL-AND-LIAB>     453,143
<TOT-CAPITALIZATION-AND-LIAB>    1,323,441
<GROSS-OPERATING-REVENUE>          474,868
<INCOME-TAX-EXPENSE>                 8,817
<OTHER-OPERATING-EXPENSES>         417,936
<TOTAL-OPERATING-EXPENSES>         426,753
<OPERATING-INCOME-LOSS>             48,115
<OTHER-INCOME-NET>                   1,536
<INCOME-BEFORE-INTEREST-EXPEN>      49,651
<TOTAL-INTEREST-EXPENSE>            22,288
<NET-INCOME>                        27,363
<PREFERRED-STOCK-DIVIDENDS>            564
<EARNINGS-AVAILABLE-FOR-COMM>       26,799
<COMMON-STOCK-DIVIDENDS>            15,926
<TOTAL-INTEREST-ON-BONDS>           19,571
<CASH-FLOW-OPERATIONS>              75,076
<EPS-PRIMARY>                         1.26
<EPS-DILUTED>                            0