Exhibit  23
                                                                           
                                                                           
                      CONSENT OF INDEPENDENT ACCOUNTANTS
                                     
                                                    
                                     
                                     

We consent to the incorporation by reference in the registration
statements of New York State Electric & Gas Corporation on Form S-3
(Registration Nos. 33-54155 and 33-50719) and on Form S-8
(Registration Nos. 33-54993 and 33-31897) of our report dated
January 27, 1995, on our audits of the consolidated financial
statements and financial statement schedules of New York State
Electric & Gas Corporation and Subsidiaries as of December 31, 1994
and 1993, and for the years ended December 31, 1994, 1993, and
1992, which report is included in this Annual Report on Form 10-K.




                                          COOPERS & LYBRAND L.L.P.



New York, New York
March 10, 1995