<ARTICLE> UT
<LEGEND>
This schedule contains restated 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, 1994 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-31-1994
<PERIOD-END>                   DEC-31-1994
<PERIOD-TYPE>                         YEAR
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          357,505
<OTHER-PROPERTY-AND-INVEST>            668
<TOTAL-CURRENT-ASSETS>              60,915
<TOTAL-DEFERRED-CHARGES>            57,831
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     476,251
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 15,350
<TOTAL-COMMON-STOCKHOLDERS-EQ>     163,561
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               157,817
<SHORT-TERM-NOTES>                   6,600
<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>     147,220
<TOT-CAPITALIZATION-AND-LIAB>      476,251
<GROSS-OPERATING-REVENUE>          438,624
<INCOME-TAX-EXPENSE>                 9,670
<OTHER-OPERATING-EXPENSES>         396,629
<TOTAL-OPERATING-EXPENSES>         406,299
<OPERATING-INCOME-LOSS>             32,325
<OTHER-INCOME-NET>                  (1,642)
<INCOME-BEFORE-INTEREST-EXPEN>      30,683
<TOTAL-INTEREST-EXPENSE>            14,610
<NET-INCOME>                        16,073
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>       16,073
<COMMON-STOCK-DIVIDENDS>            15,841
<TOTAL-INTEREST-ON-BONDS>           14,183
<CASH-FLOW-OPERATIONS>              27,781
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0