<ARTICLE> UT
<LEGEND>
THIS STATEMENT CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE BALANCE
SHEET, STATEMENT OF INCOME AND CASH FLOW, AND IS QUALIFIED IN ITS ENTIRETY BY
REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000077242
<NAME> PENNSYLVANIA GAS AND WATER COMPANY
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               MAR-31-1995
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                  209,723,000
<OTHER-PROPERTY-AND-INVEST>                  3,447,000
<TOTAL-CURRENT-ASSETS>                      46,377,000
<TOTAL-DEFERRED-CHARGES>                    41,573,000
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                             497,918,000
<COMMON>                                    55,294,000
<CAPITAL-SURPLUS-PAID-IN>                   92,328,000
<RETAINED-EARNINGS>                         70,081,000
<TOTAL-COMMON-STOCKHOLDERS-EQ>             217,703,000
<PREFERRED-MANDATORY>                        1,760,000
<PREFERRED>                                 33,615,000
<LONG-TERM-DEBT-NET>                       149,325,000
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  210,000
<PREFERRED-STOCK-CURRENT>                       80,000
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>              95,225,000
<TOT-CAPITALIZATION-AND-LIAB>              497,918,000
<GROSS-OPERATING-REVENUE>                   68,237,000
<INCOME-TAX-EXPENSE>                         4,867,000
<OTHER-OPERATING-EXPENSES>                  53,870,000
<TOTAL-OPERATING-EXPENSES>                  58,737,000
<OPERATING-INCOME-LOSS>                      9,500,000
<OTHER-INCOME-NET>                             234,000
<INCOME-BEFORE-INTEREST-EXPEN>               9,734,000
<TOTAL-INTEREST-EXPENSE>                     2,630,000
<NET-INCOME>                                 3,400,000
<PREFERRED-STOCK-DIVIDENDS>                    691,000
<EARNINGS-AVAILABLE-FOR-COMM>                2,709,000
<COMMON-STOCK-DIVIDENDS>                     3,893,000
<TOTAL-INTEREST-ON-BONDS>                   18,891,000
<CASH-FLOW-OPERATIONS>                      30,767,000
<EPS-PRIMARY>                                      .49
<EPS-DILUTED>                                      .49