<ARTICLE> UT
<CIK> 0000764403
<NAME> E'TOWN CORPORATION & SUBSIDIARIES

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-END>                               SEP-30-1999
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      638,250
<OTHER-PROPERTY-AND-INVEST>                     84,017
<TOTAL-CURRENT-ASSETS>                          68,779
<TOTAL-DEFERRED-CHARGES>                        32,312
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                                 823,358
<COMMON>                                       175,262
<CAPITAL-SURPLUS-PAID-IN>                      (3,845)
<RETAINED-EARNINGS>                             57,884
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 229,301
<PREFERRED-MANDATORY>                           12,000
<PREFERRED>                                        227
<LONG-TERM-DEBT-NET>                           254,045
<SHORT-TERM-NOTES>                              81,079
<LONG-TERM-NOTES-PAYABLE>                       13,190
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                       30
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 233,486
<TOT-CAPITALIZATION-AND-LIAB>                  823,358
<GROSS-OPERATING-REVENUE>                       45,593
<INCOME-TAX-EXPENSE>                             4,209
<OTHER-OPERATING-EXPENSES>                      28,575
<TOTAL-OPERATING-EXPENSES>                      32,784
<OPERATING-INCOME-LOSS>                         12,809
<OTHER-INCOME-NET>                                 150
<INCOME-BEFORE-INTEREST-EXPEN>                  12,959
<TOTAL-INTEREST-EXPENSE>                         4,803
<NET-INCOME>                                     8,156
<PREFERRED-STOCK-DIVIDENDS>                        203
<EARNINGS-AVAILABLE-FOR-COMM>                    7,953
<COMMON-STOCK-DIVIDENDS>                        13,087
<TOTAL-INTEREST-ON-BONDS>                        3,884
<CASH-FLOW-OPERATIONS>                          20,707
<EPS-BASIC>                                        .92
<EPS-DILUTED>                                      .91<F1>
<FN>
<F1>All amounts in thousands of dollars except per share amounts.
</FN>