<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