REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS ON SCHEDULES 

TO EASTERN ENTERPRISES: 

   We have audited, in accordance with generally accepted auditing standards, 
the consolidated financial statements included in Eastern Enterprises Annual 
Report to Shareholders incorporated by reference in this Form 10-K, and have 
issued our report thereon dated January 22, 1997. Our audit was made for the 
purpose of forming an opinion on those statements taken as a whole. The 
schedules listed in the index on page F-1 are the responsibility of Eastern's 
management and are presented for purposes of complying with the Securities 
and Exchange Commission's rules and are not part of the basic financial 
statements. These schedules have been subjected to the auditing procedures 
applied in the audit of the basic financial statements and, in our opinion, 
fairly state in all material respects the financial data required to be set 
forth therein in relation to the basic financial statements taken as a whole. 

Boston, Massachusetts 
January 22, 1997                                        /s/Arthur Andersen LLP 

                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS 

As independent public accountants, we hereby consent to the incorporation by 
reference of our reports, dated January 22, 1997, included in, and 
incorporated by reference into, Eastern Enterprises Annual Report on this 
Form 10-K for the year ended December 31, 1996, into Eastern's previously 
filed Post-Effective Amendment No. 1 to Form S-16 Registration Statement No. 
2-71614 on Form S-3 and Form S-8 Registration Statements No. 2-77146, No. 
33-19990, No. 33-40862 and No. 33-56424. 

Boston, Massachusetts 
March 14, 1997                                          /s/Arthur Andersen LLP