Exhibit 23.2


                   Consent of Independent Public Accountants

  As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 of our report dated
February 18, 1999, included in Commonwealth Energy System's Annual Report on
Form 10-K for the year ended December 31, 1998, and all references to our Firm
included in this registration statement.

                                              ARTHUR ANDERSEN LLP

Boston, Massachusetts
August 16, 1999