<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-Q of Commonwealth Gas Company for
the three months ended March 31, 1997 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
<CIK> 0000022620
<NAME> COMMONWEALTH GAS COMPANY
<MULTIPLIER> 1,000
       
                            
<FISCAL-YEAR-END>              DEC-31-1997
<PERIOD-END>                   MAR-31-1997
<PERIOD-TYPE>                        3-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          255,240
<OTHER-PROPERTY-AND-INVEST>              0
<TOTAL-CURRENT-ASSETS>              90,934
<TOTAL-DEFERRED-CHARGES>            28,258
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     374,432
<COMMON>                            71,425
<CAPITAL-SURPLUS-PAID-IN>           27,739
<RETAINED-EARNINGS>                 27,429
<TOTAL-COMMON-STOCKHOLDERS-EQ>     126,593
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>                74,450
<SHORT-TERM-NOTES>                  38,710
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>        3,650
<PREFERRED-STOCK-CURRENT>                0
<CAPITAL-LEASE-OBLIGATIONS>              0
<LEASES-CURRENT>                         0
<OTHER-ITEMS-CAPITAL-AND-LIAB>     131,029
<TOT-CAPITALIZATION-AND-LIAB>      374,432
<GROSS-OPERATING-REVENUE>          132,313
<INCOME-TAX-EXPENSE>                10,450
<OTHER-OPERATING-EXPENSES>         102,738
<TOTAL-OPERATING-EXPENSES>         113,188
<OPERATING-INCOME-LOSS>             19,125
<OTHER-INCOME-NET>                      76
<INCOME-BEFORE-INTEREST-EXPEN>      19,201
<TOTAL-INTEREST-EXPENSE>             2,628
<NET-INCOME>                        16,573
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>       16,573
<COMMON-STOCK-DIVIDENDS>                 0
<TOTAL-INTEREST-ON-BONDS>            1,656
<CASH-FLOW-OPERATIONS>              34,561
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0