<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-K of Commonwealth Energy System for the fiscal year ended December
31, 1994 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-31-1994
<PERIOD-END>                   DEC-31-1994
<PERIOD-TYPE>                         YEAR
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>        1,014,857
<OTHER-PROPERTY-AND-INVEST>         13,648
<TOTAL-CURRENT-ASSETS>             181,606
<TOTAL-DEFERRED-CHARGES>           134,921
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                   1,345,032
<COMMON>                            42,103
<CAPITAL-SURPLUS-PAID-IN>          103,168
<RETAINED-EARNINGS>                217,726
<TOTAL-COMMON-STOCKHOLDERS-EQ>     362,997
<PREFERRED-MANDATORY>               14,660
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               418,307
<SHORT-TERM-NOTES>                       0
<LONG-TERM-NOTES-PAYABLE>           44,850
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       30,973
<PREFERRED-STOCK-CURRENT>              820
<CAPITAL-LEASE-OBLIGATIONS>         14,098
<LEASES-CURRENT>                     1,631
<OTHER-ITEMS-CAPITAL-AND-LIAB>     456,696
<TOT-CAPITALIZATION-AND-LIAB>    1,345,032
<GROSS-OPERATING-REVENUE>          977,585
<INCOME-TAX-EXPENSE>                29,154
<OTHER-OPERATING-EXPENSES>         856,616
<TOTAL-OPERATING-EXPENSES>         885,770
<OPERATING-INCOME-LOSS>             91,815
<OTHER-INCOME-NET>                     627
<INCOME-BEFORE-INTEREST-EXPEN>      92,442
<TOTAL-INTEREST-EXPENSE>            43,474
<NET-INCOME>                        48,968
<PREFERRED-STOCK-DIVIDENDS>          1,170
<EARNINGS-AVAILABLE-FOR-COMM>       47,798
<COMMON-STOCK-DIVIDENDS>            31,305
<TOTAL-INTEREST-ON-BONDS>           39,442
<CASH-FLOW-OPERATIONS>             126,563
<EPS-PRIMARY>                         2.29
<EPS-DILUTED>                            0