<ARTICLE> UT
<CIK> 0000108985
<NAME> YORK WATER CO
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               SEP-30-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                     81768685
<OTHER-PROPERTY-AND-INVEST>                     495365
<TOTAL-CURRENT-ASSETS>                         3442486
<TOTAL-DEFERRED-CHARGES>                       8362023
<OTHER-ASSETS>                                 3674628
<TOTAL-ASSETS>                                97743187
<COMMON>                                      26247969
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                            2753258
<TOTAL-COMMON-STOCKHOLDERS-EQ>                29001227
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                          32000000
<SHORT-TERM-NOTES>                              339000
<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>                36741960
<TOT-CAPITALIZATION-AND-LIAB>                 97743187
<GROSS-OPERATING-REVENUE>                      4612907
<INCOME-TAX-EXPENSE>                            524469
<OTHER-OPERATING-EXPENSES>                     2540306
<TOTAL-OPERATING-EXPENSES>                     3064775
<OPERATING-INCOME-LOSS>                        1548132
<OTHER-INCOME-NET>                               73132
<INCOME-BEFORE-INTEREST-EXPEN>                 1621264
<TOTAL-INTEREST-EXPENSE>                        669756
<NET-INCOME>                                    951508
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   951508
<COMMON-STOCK-DIVIDENDS>                        670569
<TOTAL-INTEREST-ON-BONDS>                       871725
<CASH-FLOW-OPERATIONS>                         1150319
<EPS-PRIMARY>                                      .33
<EPS-DILUTED>                                      .33