<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> 9-MOS <FISCAL-YEAR-END> DEC-31-1995 <PERIOD-END> SEP-30-1995 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 216,599,000 <OTHER-PROPERTY-AND-INVEST> 3,682,000 <TOTAL-CURRENT-ASSETS> 41,812,000 <TOTAL-DEFERRED-CHARGES> 39,686,000 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 497,374,000 <COMMON> 55,933,000 <CAPITAL-SURPLUS-PAID-IN> 94,218,000 <RETAINED-EARNINGS> 57,462,000 <TOTAL-COMMON-STOCKHOLDERS-EQ> 207,613,000 <PREFERRED-MANDATORY> 1,680,000 <PREFERRED> 33,615,000 <LONG-TERM-DEBT-NET> 105,000,000 <SHORT-TERM-NOTES> 5,000,000 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 57,411,000 <PREFERRED-STOCK-CURRENT> 80,000 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 86,975,000 <TOT-CAPITALIZATION-AND-LIAB> 497,374,000 <GROSS-OPERATING-REVENUE> 105,540,000 <INCOME-TAX-EXPENSE> 1,659,000 <OTHER-OPERATING-EXPENSES> 92,516,000 <TOTAL-OPERATING-EXPENSES> 94,175,000 <OPERATING-INCOME-LOSS> 11,365,000 <OTHER-INCOME-NET> 192,000 <INCOME-BEFORE-INTEREST-EXPEN> 11,557,000 <TOTAL-INTEREST-EXPENSE> 8,172,000 <NET-INCOME> (319,000) <PREFERRED-STOCK-DIVIDENDS> 2,073,000 <EARNINGS-AVAILABLE-FOR-COMM> (2,392,000) <COMMON-STOCK-DIVIDENDS> 11,411,000 <TOTAL-INTEREST-ON-BONDS> 18,609,000 <CASH-FLOW-OPERATIONS> 27,436,000 <EPS-PRIMARY> (.43) <EPS-DILUTED> (.43)