<ARTICLE> UT
<CIK> 0000092195
<NAME> SOUTHERN INDIANA GAS AND ELECTRIC CO
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
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<EPS-PRIMARY>                                        0
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