CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this  registration  statement of our report dated  October 21, 1996
included in Essex County Gas  Company's  Form 10-K for the year ended August 31,
1996 and to all references to our firm included in this registration statement.



/s/ Arthur Andersen LLP

ARTHUR ANDERSEN LLP
June 20, 1997