<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-K of Commonwealth Electric
Company for the fiscal year ended December 31, 1996 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<CIK> 0000071222
<NAME> COMMONWEALTH ELECTRIC COMPANY
<MULTIPLIER> 1,000
       
                            
<FISCAL-YEAR-END>              DEC-31-1996
<PERIOD-END>                   DEC-31-1996
<PERIOD-TYPE>                         YEAR
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          373,922
<OTHER-PROPERTY-AND-INVEST>            657
<TOTAL-CURRENT-ASSETS>              60,009
<TOTAL-DEFERRED-CHARGES>            71,411
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     505,999
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 27,334
<TOTAL-COMMON-STOCKHOLDERS-EQ>     175,545
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               150,734
<SHORT-TERM-NOTES>                  18,070
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>        3,553
<PREFERRED-STOCK-CURRENT>                0
<CAPITAL-LEASE-OBLIGATIONS>              0
<LEASES-CURRENT>                         0
<OTHER-ITEMS-CAPITAL-AND-LIAB>     158,097
<TOT-CAPITALIZATION-AND-LIAB>      505,999
<GROSS-OPERATING-REVENUE>          453,780
<INCOME-TAX-EXPENSE>                12,951
<OTHER-OPERATING-EXPENSES>         404,478
<TOTAL-OPERATING-EXPENSES>         417,429
<OPERATING-INCOME-LOSS>             36,351
<OTHER-INCOME-NET>                    (477)
<INCOME-BEFORE-INTEREST-EXPEN>      35,874
<TOTAL-INTEREST-EXPENSE>            16,269
<NET-INCOME>                        19,605
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>       19,605
<COMMON-STOCK-DIVIDENDS>            12,979
<TOTAL-INTEREST-ON-BONDS>           13,968
<CASH-FLOW-OPERATIONS>              36,804
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0