Exhibit 99.1

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549



                    Re:  NSTAR
                         Registration on
                         Forms S-4, S-8, and S-3.


We are aware that our report dated May 15, 2000 on our review of the condensed
consolidated interim financial information of NSTAR as of and for the period
ended March 31, 2000 and included in NSTAR's quarterly report on Form 10-Q for
the quarter then ended is incorporated by reference in NSTAR's registration
statement on Form S-4 and related amendments (File No. 333-78285), Form S-8
(File No. 333-85559) and Form S-3 (File No. 333-94735). Pursuant to Rule 436(c)
under the Securities Act of 1933, this report should not be considered a part of
the registration statements prepared or certified by us within the meaning of
Sections 7 and 11 of that Act.


PricewaterhouseCoopers LLP
Boston, Massachusetts
May 15, 2000