CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statements of
PECO Energy Company on Form S-3 (File Nos. 333-27721, 33-31436, 33-43523,
333-47985, 33-49887, 33-53785, 33-53785-01, 33-54935, 33-59152) and Form S-8
(File Nos. 333-00451, 333-27799, 333-27805, 333-27807, 33-30317, 333-36739,
333-67367) of our report dated February 5, 1999, on our audits of the
consolidated financial statements and financial statement schedules of PECO
Energy Company and Subsidiary Companies as of December 31, 1998 and 1997 and for
each of the three years in the period ended December 31, 1998, which report is
included (or incorporated by reference) in this Annual Report on Form 10-K











/s/ PricewaterhouseCoopers LLP





Philadelphia, Pennsylvania
March 30, 1999