<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 nine months ended September 30, 1997 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000071304 <NAME> COMMONWEALTH ENERGY SYSTEM <MULTIPLIER> 1,000 <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> SEP-30-1997 <PERIOD-TYPE> 9-MOS <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 1,045,847 <OTHER-PROPERTY-AND-INVEST> 14,446 <TOTAL-CURRENT-ASSETS> 165,757 <TOTAL-DEFERRED-CHARGES> 210,891 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 1,436,961 <COMMON> 43,064 <CAPITAL-SURPLUS-PAID-IN> 111,838 <RETAINED-EARNINGS> 266,861 <TOTAL-COMMON-STOCKHOLDERS-EQ> 421,763 <PREFERRED-MANDATORY> 12,200 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 379,458 <SHORT-TERM-NOTES> 61,050 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 17,653 <PREFERRED-STOCK-CURRENT> 820 <CAPITAL-LEASE-OBLIGATIONS> 12,037 <LEASES-CURRENT> 1,355 <OTHER-ITEMS-CAPITAL-AND-LIAB> 530,625 <TOT-CAPITALIZATION-AND-LIAB> 1,436,961 <GROSS-OPERATING-REVENUE> 760,249 <INCOME-TAX-EXPENSE> 19,907 <OTHER-OPERATING-EXPENSES> 679,770 <TOTAL-OPERATING-EXPENSES> 699,677 <OPERATING-INCOME-LOSS> 60,572 <OTHER-INCOME-NET> 1,970 <INCOME-BEFORE-INTEREST-EXPEN> 62,542 <TOTAL-INTEREST-EXPENSE> 30,329 <NET-INCOME> 32,213 <PREFERRED-STOCK-DIVIDENDS> 751 <EARNINGS-AVAILABLE-FOR-COMM> 31,462 <COMMON-STOCK-DIVIDENDS> 25,551 <TOTAL-INTEREST-ON-BONDS> 24,912 <CASH-FLOW-OPERATIONS> 106,600 <EPS-PRIMARY> 1.46 <EPS-DILUTED> 0