<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