<ARTICLE> UT <CIK> 0000108985 <NAME> YORK WATER CO <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-END> MAR-31-1999 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 86948923 <OTHER-PROPERTY-AND-INVEST> 493950 <TOTAL-CURRENT-ASSETS> 3424586 <TOTAL-DEFERRED-CHARGES> 8399901 <OTHER-ASSETS> 3900751 <TOTAL-ASSETS> 103168111 <COMMON> 27503082 <CAPITAL-SURPLUS-PAID-IN> 0 <RETAINED-EARNINGS> 3087034 <TOTAL-COMMON-STOCKHOLDERS-EQ> 30590116 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 32000000 <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> 40577995 <TOT-CAPITALIZATION-AND-LIAB> 103168111 <GROSS-OPERATING-REVENUE> 4158717 <INCOME-TAX-EXPENSE> 398838 <OTHER-OPERATING-EXPENSES> 2412130 <TOTAL-OPERATING-EXPENSES> 2810968 <OPERATING-INCOME-LOSS> 1347749 <OTHER-INCOME-NET> 19073 <INCOME-BEFORE-INTEREST-EXPEN> 1366822 <TOTAL-INTEREST-EXPENSE> 667263 <NET-INCOME> 699559 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 699559 <COMMON-STOCK-DIVIDENDS> 700235 <TOTAL-INTEREST-ON-BONDS> 871725 <CASH-FLOW-OPERATIONS> 1491652 <EPS-PRIMARY> .23 <EPS-DILUTED> .23