<ARTICLE> UT
<LEGEND>
This schedule contains restated summary financial information extracted from
the balance sheet, statement of income, statement of retained earnings and
statement of cash flows contained in Form 10-K of Commonwealth Electric
Company for the fiscal year ended December 31, 1998 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<RESTATED>
<CIK> 0000071222
<NAME> COMMONWEALTH ELECTRIC COMPANY
<MULTIPLIER> 1,000
       
                            
<FISCAL-YEAR-END>              DEC-31-1998
<PERIOD-END>                   DEC-31-1998
<PERIOD-TYPE>                         YEAR
<BOOK-VALUE>                      PER-BOOK
<TOTAL-NET-UTILITY-PLANT>          386,676
<OTHER-PROPERTY-AND-INVEST>            499
<TOTAL-CURRENT-ASSETS>              58,291
<TOTAL-DEFERRED-CHARGES>           103,513
<OTHER-ASSETS>                     307,618
<TOTAL-ASSETS>                     856,597
<COMMON>                            51,099
<CAPITAL-SURPLUS-PAID-IN>           97,112
<RETAINED-EARNINGS>                 36,984
<TOTAL-COMMON-STOCKHOLDERS-EQ>     185,195
<PREFERRED-MANDATORY>                    0
<PREFERRED>                              0
<LONG-TERM-DEBT-NET>               143,651
<SHORT-TERM-NOTES>                  40,350
<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>     483,848
<TOT-CAPITALIZATION-AND-LIAB>      856,597
<GROSS-OPERATING-REVENUE>          424,999
<INCOME-TAX-EXPENSE>                 9,156
<OTHER-OPERATING-EXPENSES>         384,495
<TOTAL-OPERATING-EXPENSES>         393,651
<OPERATING-INCOME-LOSS>             31,348
<OTHER-INCOME-NET>                      64
<INCOME-BEFORE-INTEREST-EXPEN>      31,412
<TOTAL-INTEREST-EXPENSE>            16,303
<NET-INCOME>                        15,109
<PREFERRED-STOCK-DIVIDENDS>              0
<EARNINGS-AVAILABLE-FOR-COMM>       15,109
<COMMON-STOCK-DIVIDENDS>            10,118
<TOTAL-INTEREST-ON-BONDS>           13,253
<CASH-FLOW-OPERATIONS>              19,482
<EPS-PRIMARY>                            0
<EPS-DILUTED>                            0