<ARTICLE> UT
<LEGEND>

                                                                             Exhibit 27

        THE SCHEDULE CONTAINS SUMMARY INFORMATION EXTRACTED FROM CONSOLIDATED
        STATEMENTS OF INCOME, CONSOLIDATED BALANCE SHEETS, AND CONSOLIDATED
        STATEMENTS OF CASH FLOWS, AND QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
        SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK>  0000110101
<NAME>  NORTH SHORE GAS COMPANY
<MULTIPLIER>  1,000

                                           
<PERIOD-TYPE>                                 YEAR
<FISCAL-YEAR-END>                             SEP-30-1999
<PERIOD-START>                                OCT-01-1998
<PERIOD-END>                                  SEP-30-1999
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                            202,225
<OTHER-PROPERTY-AND-INVEST>                               22
<TOTAL-CURRENT-ASSETS>                                34,948
<TOTAL-DEFERRED-CHARGES>                               4,057
<OTHER-ASSETS>                                        20,956
<TOTAL-ASSETS>                                       262,208
<COMMON>                                              24,757
<CAPITAL-SURPLUS-PAID-IN>                                  0
<RETAINED-EARNINGS>                                   72,142
<TOTAL-COMMON-STOCKHOLDERS-EQ>                        96,899
<PREFERRED-MANDATORY>                                      0
<PREFERRED>                                                0
<LONG-TERM-DEBT-NET>                                  69,734
<SHORT-TERM-NOTES>                                         0
<LONG-TERM-NOTES-PAYABLE>                                  0
<COMMERCIAL-PAPER-OBLIGATIONS>                             0
<LONG-TERM-DEBT-CURRENT-PORT>                              0
<PREFERRED-STOCK-CURRENT>                                  0
<CAPITAL-LEASE-OBLIGATIONS>                                0
<LEASES-CURRENT>                                           0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                        95,575
<TOT-CAPITALIZATION-AND-LIAB>                        262,208
<GROSS-OPERATING-REVENUE>                            135,720
<OTHER-OPERATING-EXPENSES>                           111,318
<TOTAL-OPERATING-EXPENSES>                           111,318
<OPERATING-INCOME-LOSS>                               24,402
<OTHER-INCOME-NET>                                       648
<INCOME-BEFORE-INTEREST-EXPEN>                        25,050
<TOTAL-INTEREST-EXPENSE>                               5,162
<INCOME-TAX-EXPENSE>                                   7,396
<NET-INCOME>                                          12,492
<PREFERRED-STOCK-DIVIDENDS>                                0
<EARNINGS-AVAILABLE-FOR-COMM>                         12,492
<COMMON-STOCK-DIVIDENDS>                              10,660
<TOTAL-INTEREST-ON-BONDS>                              4,682
<CASH-FLOW-OPERATIONS>                                22,850
<EPS-BASIC>                                              0
<EPS-DILUTED>                                              0