Exhibit 23.1

            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 21, 2000. 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 subject 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.

                                          /s/ Arthur Andersen

                                              Arthur Andersen LLP

Boston, Massachusetts
January 21, 2000


                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

    As independent public accountants, we hereby consent to the incorporation
by reference of our reports, dated January 21, 2000, included in, and
incorporated by reference into, Eastern Enterprises Annual Report on this Form
10-K for the year ended December 31, 1999, into Eastern's previously filed
Post-Effective Amendment No. 1 to Form S-16 Registration Statement No. 2-71614
on Form S-3, Form S-4 Registration Statements No. 333-69039 and No. 333-95693,
and Form S-8 Registration Statements No. 2-77146, No. 33-19990, No. 33-40862,
No. 33-56424, No. 33-58873 and No. 333-88967.

                                          /s/ Arthur Andersen

                                              Arthur Andersen LLP

Boston, Massachusetts
March 9, 2000