<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, 1998 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-31-1998
<PERIOD-END>                   SEP-30-1998
<PERIOD-TYPE>                        9-MOS
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          382,093
<OTHER-PROPERTY-AND-INVEST>            492
<TOTAL-CURRENT-ASSETS>              62,158
<TOTAL-DEFERRED-CHARGES>            97,877
<OTHER-ASSETS>                           0
<TOTAL-ASSETS>                     542,620
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 38,535
<TOTAL-COMMON-STOCKHOLDERS-EQ>     186,746
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               146,148
<SHORT-TERM-NOTES>                  40,590
<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>     165,583
<TOT-CAPITALIZATION-AND-LIAB>      542,620
<GROSS-OPERATING-REVENUE>          318,766
<INCOME-TAX-EXPENSE>                 8,120
<OTHER-OPERATING-EXPENSES>         285,479
<TOTAL-OPERATING-EXPENSES>         293,599
<OPERATING-INCOME-LOSS>             25,167
<OTHER-INCOME-NET>                     296
<INCOME-BEFORE-INTEREST-EXPEN>      25,463
<TOTAL-INTEREST-EXPENSE>            11,971
<NET-INCOME>                        13,492
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>       13,492
<COMMON-STOCK-DIVIDENDS>             6,950
<TOTAL-INTEREST-ON-BONDS>            9,963
<CASH-FLOW-OPERATIONS>               2,399
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0