<ARTICLE> 5
<CIK> 0000934667
<NAME> NORTHEAST ENERGY ASSOCIATES
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                          91,793
<SECURITIES>                                         0
<RECEIVABLES>                                   41,297
<ALLOWANCES>                                         0
<INVENTORY>                                      1,286
<CURRENT-ASSETS>                               135,895
<PP&E>                                         503,660
<DEPRECIATION>                                 135,756
<TOTAL-ASSETS>                                 594,238
<CURRENT-LIABILITIES>                           55,246
<BONDS>                                        490,287
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                   (174,427)
<TOTAL-LIABILITY-AND-EQUITY>                   594,238
<SALES>                                         82,336
<TOTAL-REVENUES>                                82,336
<CGS>                                                0
<TOTAL-COSTS>                                   51,263<F1>
<OTHER-EXPENSES>                                 2,630
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              12,038
<INCOME-PRETAX>                                 13,052
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                             13,052
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    13,052
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<FN>
<F1>INCLUDES DEPRECIATION OF $6,250
</FN>