<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF UNITED CITIES GAS COMPANY FOR THE NINE MONTHS ENDED
SEPTEMBER 30, 1995, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-START>                             JAN-01-1995
<PERIOD-END>                               SEP-30-1995
<BOOK-VALUE>                                 PRO-FORMA
<TOTAL-NET-UTILITY-PLANT>                      279,818
<OTHER-PROPERTY-AND-INVEST>                     49,758
<TOTAL-CURRENT-ASSETS>                          67,179
<TOTAL-DEFERRED-CHARGES>                        20,913
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                                 417,668
<COMMON>                                       100,387
<CAPITAL-SURPLUS-PAID-IN>                       22,462
<RETAINED-EARNINGS>                             17,622
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 140,471
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                           137,088
<SHORT-TERM-NOTES>                              36,548
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                    8,757
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                  94,804
<TOT-CAPITALIZATION-AND-LIAB>                  417,668
<GROSS-OPERATING-REVENUE>                      180,500
<INCOME-TAX-EXPENSE>                                79
<OTHER-OPERATING-EXPENSES>                     170,179
<TOTAL-OPERATING-EXPENSES>                     170,258
<OPERATING-INCOME-LOSS>                         10,242
<OTHER-INCOME-NET>                               2,622
<INCOME-BEFORE-INTEREST-EXPEN>                  12,864
<TOTAL-INTEREST-EXPENSE>                        10,415
<NET-INCOME>                                     2,449
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                    2,449
<COMMON-STOCK-DIVIDENDS>                         8,771
<TOTAL-INTEREST-ON-BONDS>                        8,997
<CASH-FLOW-OPERATIONS>                          29,062
<EPS-PRIMARY>                                      .21
<EPS-DILUTED>                                      .21