<ARTICLE> UT <CIK> 0000106170 <NAME>WESTERN MASSACHUSETTS ELECTRIC COMPANY AND SUBSIDIARY <MULTIPLIER>1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> MAR-31-1999 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 735,004 <OTHER-PROPERTY-AND-INVEST> 154,202 <TOTAL-CURRENT-ASSETS> 64,820 <TOTAL-DEFERRED-CHARGES> 322,621 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 1,276,647 <COMMON> 26,812 <CAPITAL-SURPLUS-PAID-IN> 151,496 <RETAINED-EARNINGS> 50,127 <TOTAL-COMMON-STOCKHOLDERS-EQ> 228,596 <PREFERRED-MANDATORY> 16,500 <PREFERRED> 20,000 <LONG-TERM-DEBT-NET> 289,671 <SHORT-TERM-NOTES> 94,300 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 60,000 <PREFERRED-STOCK-CURRENT> 1,500 <CAPITAL-LEASE-OBLIGATIONS> 10,389 <LEASES-CURRENT> 23,419 <OTHER-ITEMS-CAPITAL-AND-LIAB> 532,272 <TOT-CAPITALIZATION-AND-LIAB> 1,276,647 <GROSS-OPERATING-REVENUE> 97,686 <INCOME-TAX-EXPENSE> 4,042 <OTHER-OPERATING-EXPENSES> 81,047 <TOTAL-OPERATING-EXPENSES> 85,481 <OPERATING-INCOME-LOSS> 12,205 <OTHER-INCOME-NET> (142) <INCOME-BEFORE-INTEREST-EXPEN> 12,455 <TOTAL-INTEREST-EXPENSE> 7,603 <NET-INCOME> 4,852 <PREFERRED-STOCK-DIVIDENDS> 728 <EARNINGS-AVAILABLE-FOR-COMM> 4,124 <COMMON-STOCK-DIVIDENDS> 0 <TOTAL-INTEREST-ON-BONDS> 0 <CASH-FLOW-OPERATIONS> 10,799 <EPS-PRIMARY> 0.00 <EPS-DILUTED> 0.00