<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