<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 nine months ended
September 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>                   SEP-30-1995
<PERIOD-TYPE>                        9-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          366,098
<OTHER-PROPERTY-AND-INVEST>            639
<TOTAL-CURRENT-ASSETS>              58,146
<TOTAL-DEFERRED-CHARGES>            87,524
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     512,407
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 19,436
<TOTAL-COMMON-STOCKHOLDERS-EQ>     167,647
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               156,773
<SHORT-TERM-NOTES>                  20,955
<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>     165,979
<TOT-CAPITALIZATION-AND-LIAB>      512,407
<GROSS-OPERATING-REVENUE>          323,953
<INCOME-TAX-EXPENSE>                 8,556
<OTHER-OPERATING-EXPENSES>         290,430
<TOTAL-OPERATING-EXPENSES>         298,986
<OPERATING-INCOME-LOSS>             24,967
<OTHER-INCOME-NET>                   1,256
<INCOME-BEFORE-INTEREST-EXPEN>      26,223
<TOTAL-INTEREST-EXPENSE>            12,326
<NET-INCOME>                        13,897
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>       13,897
<COMMON-STOCK-DIVIDENDS>             9,811
<TOTAL-INTEREST-ON-BONDS>           10,562
<CASH-FLOW-OPERATIONS>              15,581
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0