<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, 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>                   SEP-30-1996
<PERIOD-TYPE>                        9-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>        1,041,427
<OTHER-PROPERTY-AND-INVEST>         13,598
<TOTAL-CURRENT-ASSETS>             156,985
<TOTAL-DEFERRED-CHARGES>           147,393
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                   1,359,403
<COMMON>                            43,059
<CAPITAL-SURPLUS-PAID-IN>          111,685
<RETAINED-EARNINGS>                256,046
<TOTAL-COMMON-STOCKHOLDERS-EQ>     410,790
<PREFERRED-MANDATORY>               13,020
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               361,446
<SHORT-TERM-NOTES>                  78,825
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>       31,913
<PREFERRED-STOCK-CURRENT>              820
<CAPITAL-LEASE-OBLIGATIONS>         12,618
<LEASES-CURRENT>                     1,594
<OTHER-ITEMS-CAPITAL-AND-LIAB>     448,377
<TOT-CAPITALIZATION-AND-LIAB>    1,359,403
<GROSS-OPERATING-REVENUE>          748,190
<INCOME-TAX-EXPENSE>                27,676
<OTHER-OPERATING-EXPENSES>         648,161
<TOTAL-OPERATING-EXPENSES>         675,837
<OPERATING-INCOME-LOSS>             72,353
<OTHER-INCOME-NET>                   4,970
<INCOME-BEFORE-INTEREST-EXPEN>      77,323
<TOTAL-INTEREST-EXPENSE>            31,593
<NET-INCOME>                        45,730
<PREFERRED-STOCK-DIVIDENDS>            797
<EARNINGS-AVAILABLE-FOR-COMM>       44,933
<COMMON-STOCK-DIVIDENDS>            24,867
<TOTAL-INTEREST-ON-BONDS>           27,039
<CASH-FLOW-OPERATIONS>              64,707
<EPS-PRIMARY>                         2.08
<EPS-DILUTED>                            0