<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