CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration statement on Form S-3
of our report dated February 2, 1998, on our audits of the consolidated
financial statements and financial statement schedule of PECO Energy
Company and Subsidiary Companies.  We also consent to the reference to
our firm under the caption "EXPERTS".




COOPERS & LYBRAND L.L.P.

Philadelphia, Pennsylvania
March 13, 1998