<ARTICLE> UT <CIK> 0000106170 <NAME>WESTERN MASSACHUSETTS ELECTRIC COMPANY AND SUBSIDIARY <MULTIPLIER>1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> SEP-30-1999 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 391,075 <OTHER-PROPERTY-AND-INVEST> 160,498 <TOTAL-CURRENT-ASSETS> 100,119 <TOTAL-DEFERRED-CHARGES> 648,509 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 1,300,201 <COMMON> 26,812 <CAPITAL-SURPLUS-PAID-IN> 171,626 <RETAINED-EARNINGS> 56,979 <TOTAL-COMMON-STOCKHOLDERS-EQ> 255,577 <PREFERRED-MANDATORY> 16,500 <PREFERRED> 20,000 <LONG-TERM-DEBT-NET> 290,559 <SHORT-TERM-NOTES> 79,300 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 60,000 <PREFERRED-STOCK-CURRENT> 1,500 <CAPITAL-LEASE-OBLIGATIONS> 9,816 <LEASES-CURRENT> 22,017 <OTHER-ITEMS-CAPITAL-AND-LIAB> 545,092 <TOT-CAPITALIZATION-AND-LIAB> 1,300,201 <GROSS-OPERATING-REVENUE> 314,291 <INCOME-TAX-EXPENSE> 17,748 <OTHER-OPERATING-EXPENSES> 247,287 <TOTAL-OPERATING-EXPENSES> 270,453 <OPERATING-INCOME-LOSS> 43,838 <OTHER-INCOME-NET> (8,921) <INCOME-BEFORE-INTEREST-EXPEN> 40,335 <TOTAL-INTEREST-EXPENSE> 19,932 <NET-INCOME> 20,403 <PREFERRED-STOCK-DIVIDENDS> 2,570 <EARNINGS-AVAILABLE-FOR-COMM> 17,833 <COMMON-STOCK-DIVIDENDS> 0 <TOTAL-INTEREST-ON-BONDS> 0 <CASH-FLOW-OPERATIONS> (18,046) <EPS-BASIC> 0.00 <EPS-DILUTED> 0.00