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 333-16201) of our report dated
January 31, 1997, on our audits of the consolidated financial
statements and financial statement schedule of New York State
Electric & Gas Corporation and Subsidiaries as of December 31,
1996 and 1995, and for the years ended December 31, 1996, 1995,
and 1994, which report is included in this Annual Report on Form
10-K.




                                         COOPERS & LYBRAND L.L.P.



New York, New York
March 14, 1997