<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 six months ended June 30 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> JUN-30-1996 <PERIOD-TYPE> 6-MOS <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 1,040,031 <OTHER-PROPERTY-AND-INVEST> 13,581 <TOTAL-CURRENT-ASSETS> 146,893 <TOTAL-DEFERRED-CHARGES> 151,029 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 1,351,534 <COMMON> 43,059 <CAPITAL-SURPLUS-PAID-IN> 111,778 <RETAINED-EARNINGS> 256,238 <TOTAL-COMMON-STOCKHOLDERS-EQ> 411,075 <PREFERRED-MANDATORY> 13,590 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 361,786 <SHORT-TERM-NOTES> 59,750 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 31,913 <PREFERRED-STOCK-CURRENT> 820 <CAPITAL-LEASE-OBLIGATIONS> 12,747 <LEASES-CURRENT> 1,640 <OTHER-ITEMS-CAPITAL-AND-LIAB> 458,213 <TOT-CAPITALIZATION-AND-LIAB> 1,351,534 <GROSS-OPERATING-REVENUE> 521,806 <INCOME-TAX-EXPENSE> 22,888 <OTHER-OPERATING-EXPENSES> 443,641 <TOTAL-OPERATING-EXPENSES> 466,529 <OPERATING-INCOME-LOSS> 54,752 <OTHER-INCOME-NET> 3,733 <INCOME-BEFORE-INTEREST-EXPEN> 58,485 <TOTAL-INTEREST-EXPENSE> 21,115 <NET-INCOME> 37,370 <PREFERRED-STOCK-DIVIDENDS> 534 <EARNINGS-AVAILABLE-FOR-COMM> 36,836 <COMMON-STOCK-DIVIDENDS> 16,578 <TOTAL-INTEREST-ON-BONDS> 18,230 <CASH-FLOW-OPERATIONS> 58,999 <EPS-PRIMARY> 1.71 <EPS-DILUTED> 0