EXHIBIT 24

                               POWER OF ATTORNEY


        We the undersigned officers and Trustees of Eastern Enterprises hereby
generally constitute J. Atwood Ives, Richard R. Clayton, Walter J. Flaherty and
L. William Law, Jr. and each of them singly our true and lawful attorneys with
full power to them, and each of them singly, to sign for us in our names in the
capacity or capacities indicated below any and all amendments to the
Registration Statement on Form S-8 to be filed with the Securities and Exchange
Commission relating to the issue and sale of shares of Common Stock of Eastern
Enterprises, and generally to do all such things in our names in our capacities
as officers and Trustees as will enable Eastern Enterprises to comply with the
provisions of the Securities Act of 1933, as amended, and all requirements of
the Securities and Exchange Commission.




     Signature                                  Title


/s/ J. Atwood Ives              Chairman and Chief Executive Officer; Trustee
- --------------------------
J. Atwood Ives


/s/ Richard R. Clayton          President and Chief Operating Officer; Trustee
- --------------------------
Richard R. Clayton


/s/ Walter J. Flaherty          Senior Vice President
- --------------------------        and Chief Financial Officer
Walter J. Flaherty


/s/ James J. Harper             Vice President and Controller
- --------------------------        (Principal Accounting Officer)
James J. Harper


/s/ Samuel Frankenheim          /s/ Leonard R. Jaskol
- --------------------------      -----------------------------
Samuel Frankenheim, Trustee      Leonard R. Jaskol, Trustee


/s/ Dean W. Freed               /s/ Thomas W. Jones
- --------------------------      -----------------------------
Dean W. Freed, Trustee           Thomas W. Jones, Trustee


/s/ Robert P. Henderson         /s/ Rina K. Spence
- --------------------------      -----------------------------
Robert P. Henderson, Trustee     Rina K. Spence, Trustee


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