<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-Q of Commonwealth Energy System for the three months ended March 31,
1996 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-31-1996
<PERIOD-END>                   MAR-31-1996
<PERIOD-TYPE>                        3-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>        1,023,604
<OTHER-PROPERTY-AND-INVEST>         13,581
<TOTAL-CURRENT-ASSETS>             169,929
<TOTAL-DEFERRED-CHARGES>           145,163
<OTHER-ASSETS>                      14,758
<TOTAL-ASSETS>                   1,367,035
<COMMON>                            43,059
<CAPITAL-SURPLUS-PAID-IN>          111,778
<RETAINED-EARNINGS>                255,331
<TOTAL-COMMON-STOCKHOLDERS-EQ>     410,168
<PREFERRED-MANDATORY>               13,780
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               376,137
<SHORT-TERM-NOTES>                  21,875
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       41,323
<PREFERRED-STOCK-CURRENT>              820
<CAPITAL-LEASE-OBLIGATIONS>         13,088
<LEASES-CURRENT>                     1,670
<OTHER-ITEMS-CAPITAL-AND-LIAB>     488,174
<TOT-CAPITALIZATION-AND-LIAB>    1,367,035
<GROSS-OPERATING-REVENUE>          298,614
<INCOME-TAX-EXPENSE>                17,397
<OTHER-OPERATING-EXPENSES>         245,086
<TOTAL-OPERATING-EXPENSES>         262,483
<OPERATING-INCOME-LOSS>             36,131
<OTHER-INCOME-NET>                   2,491
<INCOME-BEFORE-INTEREST-EXPEN>      38,622
<TOTAL-INTEREST-EXPENSE>            10,715
<NET-INCOME>                        27,907
<PREFERRED-STOCK-DIVIDENDS>            267
<EARNINGS-AVAILABLE-FOR-COMM>       27,640
<COMMON-STOCK-DIVIDENDS>             8,289
<TOTAL-INTEREST-ON-BONDS>            9,372
<CASH-FLOW-OPERATIONS>              53,580
<EPS-PRIMARY>                         1.28
<EPS-DILUTED>                            0