<ARTICLE> UT <CIK> 0000108985 <NAME> YORK WATER CO <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1998 <PERIOD-END> MAR-31-1998 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 83644889 <OTHER-PROPERTY-AND-INVEST> 497600 <TOTAL-CURRENT-ASSETS> 3703860 <TOTAL-DEFERRED-CHARGES> 7755151 <OTHER-ASSETS> 3801275 <TOTAL-ASSETS> 99402775 <COMMON> 26659170 <CAPITAL-SURPLUS-PAID-IN> 0 <RETAINED-EARNINGS> 2721119 <TOTAL-COMMON-STOCKHOLDERS-EQ> 29380289 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 32000000 <SHORT-TERM-NOTES> 700000 <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> 37322486 <TOT-CAPITALIZATION-AND-LIAB> 99402775 <GROSS-OPERATING-REVENUE> 4017568 <INCOME-TAX-EXPENSE> 358112 <OTHER-OPERATING-EXPENSES> 2300418 <TOTAL-OPERATING-EXPENSES> 2658530 <OPERATING-INCOME-LOSS> 1359038 <OTHER-INCOME-NET> 8723 <INCOME-BEFORE-INTEREST-EXPEN> 1367761 <TOTAL-INTEREST-EXPENSE> 668556 <NET-INCOME> 699205 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 699205 <COMMON-STOCK-DIVIDENDS> 674999 <TOTAL-INTEREST-ON-BONDS> 871725 <CASH-FLOW-OPERATIONS> 1312620 <EPS-PRIMARY> .24 <EPS-DILUTED> .24