<ARTICLE> UT <CIK> 0000317406 <NAME> BERKSHIRE GAS CO /MA/ <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> JUN-30-1995 <PERIOD-END> DEC-31-1994 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 69,024 <OTHER-PROPERTY-AND-INVEST> 5,845 <TOTAL-CURRENT-ASSETS> 14,152 <TOTAL-DEFERRED-CHARGES> 3,325 <OTHER-ASSETS> 2,894 <TOTAL-ASSETS> 95,240 <COMMON> 5,204 <CAPITAL-SURPLUS-PAID-IN> 15,448 <RETAINED-EARNINGS> 5,580 <TOTAL-COMMON-STOCKHOLDERS-EQ> 26,232 <PREFERRED-MANDATORY> 0 <PREFERRED> 8,448 <LONG-TERM-DEBT-NET> 31,003 <SHORT-TERM-NOTES> 8,270 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 900 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 20,387 <TOT-CAPITALIZATION-AND-LIAB> 95,240 <GROSS-OPERATING-REVENUE> 16,918 <INCOME-TAX-EXPENSE> (112) <OTHER-OPERATING-EXPENSES> 5,536 <TOTAL-OPERATING-EXPENSES> 6,758 <OPERATING-INCOME-LOSS> 1,403 <OTHER-INCOME-NET> 851 <INCOME-BEFORE-INTEREST-EXPEN> 2,254 <TOTAL-INTEREST-EXPENSE> 1,860 <NET-INCOME> (110) <PREFERRED-STOCK-DIVIDENDS> 347 <EARNINGS-AVAILABLE-FOR-COMM> (457) <COMMON-STOCK-DIVIDENDS> 1,061 <TOTAL-INTEREST-ON-BONDS> 0 <CASH-FLOW-OPERATIONS> 55 <EPS-PRIMARY> (.24) <EPS-DILUTED> 0