<ARTICLE> UT
<LEGEND>
This schedule contains restated summary financial information extracted from
the balance sheet, statement of income and statement of cash flows contained
in Form 10-K of Commonwealth Energy System for the fiscal year ended December
31, 1998 and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<RESTATED>
<CIK> 0000071304
<NAME> COMMONWEALTH ENERGY SYSTEM
<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>      1,019,324
<OTHER-PROPERTY-AND-INVEST>       14,031
<TOTAL-CURRENT-ASSETS>           282,349
<TOTAL-DEFERRED-CHARGES>         265,923
<OTHER-ASSETS>                   172,239
<TOTAL-ASSETS>                 1,753,866
<COMMON>                          43,081
<CAPITAL-SURPLUS-PAID-IN>        112,170
<RETAINED-EARNINGS>              294,341
<TOTAL-COMMON-STOCKHOLDERS-EQ>    449,592
<PREFERRED-MANDATORY>             11,380
<PREFERRED>                            0
<LONG-TERM-DEBT-NET>             385,602
<SHORT-TERM-NOTES>                     0
<LONG-TERM-NOTES-PAYABLE>          2,000
<COMMERCIAL-PAPER-OBLIGATIONS>          0
<LONG-TERM-DEBT-CURRENT-PORT>     57,123
<PREFERRED-STOCK-CURRENT>            820
<CAPITAL-LEASE-OBLIGATIONS>       10,982
<LEASES-CURRENT>                   1,340
<OTHER-ITEMS-CAPITAL-AND-LIAB>    835,027
<TOT-CAPITALIZATION-AND-LIAB>  1,753,866
<GROSS-OPERATING-REVENUE>        980,115
<INCOME-TAX-EXPENSE>              26,253
<OTHER-OPERATING-EXPENSES>       865,002
<TOTAL-OPERATING-EXPENSES>       891,255
<OPERATING-INCOME-LOSS>           88,860
<OTHER-INCOME-NET>                12,453
<INCOME-BEFORE-INTEREST-EXPEN>    101,313
<TOTAL-INTEREST-EXPENSE>          46,909
<NET-INCOME>                      54,404
<PREFERRED-STOCK-DIVIDENDS>          930
<EARNINGS-AVAILABLE-FOR-COMM>     53,474
<COMMON-STOCK-DIVIDENDS>          34,928
<TOTAL-INTEREST-ON-BONDS>         37,435
<CASH-FLOW-OPERATIONS>            81,949
<EPS-BASIC>                       2.48
<EPS-DILUTED>                       2.48