SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                Current Report Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934




       Date of Report (Date of earliest event reported): November 23, 1998
                                                         -----------------

                               EASTERN ENTERPRISES
             (Exact name of registrant as specified in its charter)


Massachusetts                    1-2297                          04-1270730
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(State or other            (Commission File Number)         (IRS Employer
jurisdiction of                                            Identification No.)
incorporation)



                  9 Riverside Road, Weston, Massachusetts 02493
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               (Address of principal executive offices) (Zip Code)


        Registrant's telephone number, including area code (781) 647-2300


                                      None
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          (Former name or former address, if changed since last report)





Item 5.  Other Events
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Restated  Consolidated  Financials.  The  consolidated  financial  statements of
Eastern  Enterprises  ("Eastern")  for its fiscal years ended December 31, 1997,
1996 and 1995 have been  restated to reflect the  business  combination  between
Eastern and Essex County Gas Company ("Essex Gas") effective  September 30, 1998
and  accounted  for  under  the  pooling  of  interests  method.  The  financial
information noted above is contained in the revised management's  discussion and
analysis and in the financial  statements  and  footnotes  which are included as
Exhibit  99.1 and Exhibit  99.2,  respectively  and  incorporated  by  reference
herein.

Item 7.  Financial Statements and Exhibits
- ------------------------------------------
         (a)      Financial Statements of Business Acquired.  Not applicable.
         (b)      Pro Forma Financial Information.  Not applicable.
         (c)      Exhibits.

                  Exhibit  27.1 -  Restated  Financial  Data  Schedule - For the
                  twelve months ended December 31, 1997.

                  Exhibit  27.2 -  Restated  Financial  Data  Schedule - For the
                  twelve months ended December 31, 1996.

                  Exhibit  27.3 -  Restated  Financial  Data  Schedule - For the
                  twelve months ended December 31, 1995.

                  Exhibit  27.4 -  Restated  Financial  Data  Schedule - For the
                  three months ended March 31, 1997.

                  Exhibit 27.5 - Restated  Financial Data Schedule - For the six
                  months ended June 30, 1997.

                  Exhibit 27.6 - Restated Financial Data Schedule - For the nine
                  months ended September 30, 1997.

                  Exhibit  27.7 -  Restated  Financial  Data  Schedule - For the
                  three months ended March 31, 1996.

                  Exhibit 27.8 - Restated  Financial Data Schedule - For the six
                  months ended June 30, 1996.

                  Exhibit 27.9 - Restated Financial Data Schedule - For the nine
                  months ended September 30, 1996.

                  Exhibit  99.1  -  The  revised  Management's   Discussion  and
                  Analysis of Financial  Condition  and Results of Operations of
                  Eastern  Enterprises  for its fiscal years ended  December 31,
                  1997, 1996 and 1995.

                  Exhibit  99.2 - The audited  restated  consolidated  financial
                  statements of Eastern  Enterprises  for its fiscal years ended
                  December 31, 1997, 1996 and 1995.

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                                                     SIGNATURE




         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
the  registrant  has duly  caused  this report to be signed on its behalf by the
undersigned hereunto duly authorized.




                                          EASTERN ENTERPRISES


Date:  November 23, 1998                  By: /s/ JAMES J. HARPER
                                                  --------------------
                                                  James J. Harper
                                                  Vice President and Controller
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