<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheet, statement of income, statement of retained earnings and
statement of cash flows contained in Form 10-Q of Commonwealth Gas Company for
the nine months ended September 30, 1996 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
<CIK> 0000022620
<NAME> COMMONWEALTH GAS COMPANY
<MULTIPLIER> 1,000
       
                            
<FISCAL-YEAR-END>              DEC-31-1996
<PERIOD-END>                   SEP-30-1996
<PERIOD-TYPE>                        9-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          255,254
<OTHER-PROPERTY-AND-INVEST>              0
<TOTAL-CURRENT-ASSETS>              64,828
<TOTAL-DEFERRED-CHARGES>            33,104
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     353,186
<COMMON>                            71,425
<CAPITAL-SURPLUS-PAID-IN>           27,739
<RETAINED-EARNINGS>                  3,718
<TOTAL-COMMON-STOCKHOLDERS-EQ>     102,882
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>                78,100
<SHORT-TERM-NOTES>                  36,430
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       13,650
<PREFERRED-STOCK-CURRENT>                0
<CAPITAL-LEASE-OBLIGATIONS>              0
<LEASES-CURRENT>                         0
<OTHER-ITEMS-CAPITAL-AND-LIAB>     122,124
<TOT-CAPITALIZATION-AND-LIAB>      353,186
<GROSS-OPERATING-REVENUE>          240,982
<INCOME-TAX-EXPENSE>                 5,641
<OTHER-OPERATING-EXPENSES>         218,016
<TOTAL-OPERATING-EXPENSES>         223,657
<OPERATING-INCOME-LOSS>             17,325
<OTHER-INCOME-NET>                     484
<INCOME-BEFORE-INTEREST-EXPEN>      17,809
<TOTAL-INTEREST-EXPENSE>             8,159
<NET-INCOME>                         9,650
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>        9,650
<COMMON-STOCK-DIVIDENDS>            16,427
<TOTAL-INTEREST-ON-BONDS>            6,147
<CASH-FLOW-OPERATIONS>                (909)
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0