<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 Electric Company for the six months ended June
30, 1995 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<RESTATED>
<CIK> 0000071222
<NAME> COMMONWEALTH ELECTRIC COMPANY
<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>          363,033
<OTHER-PROPERTY-AND-INVEST>            630
<TOTAL-CURRENT-ASSETS>              53,311
<TOTAL-DEFERRED-CHARGES>            90,006
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     506,980
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 14,773
<TOTAL-COMMON-STOCKHOLDERS-EQ>     162,984
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               156,770
<SHORT-TERM-NOTES>                  37,910
<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>     148,263
<TOT-CAPITALIZATION-AND-LIAB>      506,980
<GROSS-OPERATING-REVENUE>          211,302
<INCOME-TAX-EXPENSE>                 4,365
<OTHER-OPERATING-EXPENSES>         192,854
<TOTAL-OPERATING-EXPENSES>         197,219
<OPERATING-INCOME-LOSS>             14,083
<OTHER-INCOME-NET>                   1,230
<INCOME-BEFORE-INTEREST-EXPEN>      15,313
<TOTAL-INTEREST-EXPENSE>             8,123
<NET-INCOME>                         7,190
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>        7,190
<COMMON-STOCK-DIVIDENDS>             7,767
<TOTAL-INTEREST-ON-BONDS>            7,041
<CASH-FLOW-OPERATIONS>             (10,472)
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0