<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the
balance sheet, statement of income, statement of retained earnings and
statement of cash flows contained in Form 10-Q of Commonwealth Gas Company for
the nine months ended September 30, 1997 and is qualified in its entirety by
reference to such financial statements.
</LEGEND>
<CIK> 0000022620
<NAME> COMMONWEALTH GAS 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>          261,673
<OTHER-PROPERTY-AND-INVEST>              0
<TOTAL-CURRENT-ASSETS>              78,407
<TOTAL-DEFERRED-CHARGES>            26,433
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     366,513
<COMMON>                            71,425
<CAPITAL-SURPLUS-PAID-IN>           27,739
<RETAINED-EARNINGS>                 12,922
<TOTAL-COMMON-STOCKHOLDERS-EQ>     112,086
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               109,450
<SHORT-TERM-NOTES>                  15,000
<LONG-TERM-NOTES-PAYABLE>                0
<COMMERCIAL-PAPER-OBLIGATIONS>           0
<LONG-TERM-DEBT-CURRENT-PORT>        3,650
<PREFERRED-STOCK-CURRENT>                0
<CAPITAL-LEASE-OBLIGATIONS>              0
<LEASES-CURRENT>                         0
<OTHER-ITEMS-CAPITAL-AND-LIAB>     126,327
<TOT-CAPITALIZATION-AND-LIAB>      366,513
<GROSS-OPERATING-REVENUE>          235,286
<INCOME-TAX-EXPENSE>                 4,281
<OTHER-OPERATING-EXPENSES>         215,802
<TOTAL-OPERATING-EXPENSES>         220,083
<OPERATING-INCOME-LOSS>             15,203
<OTHER-INCOME-NET>                     319
<INCOME-BEFORE-INTEREST-EXPEN>      15,522
<TOTAL-INTEREST-EXPENSE>             7,742
<NET-INCOME>                         7,780
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>        7,780
<COMMON-STOCK-DIVIDENDS>             5,714
<TOTAL-INTEREST-ON-BONDS>            5,002
<CASH-FLOW-OPERATIONS>              42,740
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0