<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheet, statement of income and statement of cash flows contained in
Form 10-K of Commonwealth Energy System for the fiscal year ended December 31,
1995 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<RESTATED>
<CIK> 0000071304
<NAME> COMMONWEALTH ENERGY SYSTEM
<MULTIPLIER> 1,000
       
                            
<FISCAL-YEAR-END>              DEC-31-1995
<PERIOD-END>                   DEC-31-1995
<PERIOD-TYPE>                         YEAR
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>        1,043,204
<OTHER-PROPERTY-AND-INVEST>         13,214
<TOTAL-CURRENT-ASSETS>             184,960
<TOTAL-DEFERRED-CHARGES>           150,964
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                   1,392,342
<COMMON>                            43,056
<CAPITAL-SURPLUS-PAID-IN>          111,749
<RETAINED-EARNINGS>                235,980
<TOTAL-COMMON-STOCKHOLDERS-EQ>     390,785
<PREFERRED-MANDATORY>               13,840
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               377,181
<SHORT-TERM-NOTES>                       0
<LONG-TERM-NOTES-PAYABLE>           55,600
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       41,513
<PREFERRED-STOCK-CURRENT>              820
<CAPITAL-LEASE-OBLIGATIONS>         13,291
<LEASES-CURRENT>                     1,640
<OTHER-ITEMS-CAPITAL-AND-LIAB>     497,672
<TOT-CAPITALIZATION-AND-LIAB>    1,392,342
<GROSS-OPERATING-REVENUE>          929,288
<INCOME-TAX-EXPENSE>                24,574
<OTHER-OPERATING-EXPENSES>         810,171
<TOTAL-OPERATING-EXPENSES>         834,745
<OPERATING-INCOME-LOSS>             94,543
<OTHER-INCOME-NET>                   1,461
<INCOME-BEFORE-INTEREST-EXPEN>      96,004
<TOTAL-INTEREST-EXPENSE>            44,608
<NET-INCOME>                        51,396
<PREFERRED-STOCK-DIVIDENDS>          1,110
<EARNINGS-AVAILABLE-FOR-COMM>       50,286
<COMMON-STOCK-DIVIDENDS>            32,032
<TOTAL-INTEREST-ON-BONDS>           38,581
<CASH-FLOW-OPERATIONS>             124,671
<EPS-PRIMARY>                         2.36
<EPS-DILUTED>                            0