<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 Electric Company for the nine months ended September 30, 1997 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000071222 <NAME> COMMONWEALTH ELECTRIC COMPANY <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> 377,302 <OTHER-PROPERTY-AND-INVEST> 613 <TOTAL-CURRENT-ASSETS> 63,762 <TOTAL-DEFERRED-CHARGES> 77,006 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 518,683 <COMMON> 51,099 <CAPITAL-SURPLUS-PAID-IN> 97,112 <RETAINED-EARNINGS> 32,217 <TOTAL-COMMON-STOCKHOLDERS-EQ> 180,428 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 149,689 <SHORT-TERM-NOTES> 22,470 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 3,553 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 162,543 <TOT-CAPITALIZATION-AND-LIAB> 518,683 <GROSS-OPERATING-REVENUE> 348,824 <INCOME-TAX-EXPENSE> 7,309 <OTHER-OPERATING-EXPENSES> 317,753 <TOTAL-OPERATING-EXPENSES> 325,062 <OPERATING-INCOME-LOSS> 23,762 <OTHER-INCOME-NET> (48) <INCOME-BEFORE-INTEREST-EXPEN> 23,714 <TOTAL-INTEREST-EXPENSE> 11,677 <NET-INCOME> 12,037 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 12,037 <COMMON-STOCK-DIVIDENDS> 7,154 <TOTAL-INTEREST-ON-BONDS> 10,201 <CASH-FLOW-OPERATIONS> 22,013 <EPS-PRIMARY> 0 <EPS-DILUTED> 0