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 23, 1998. 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.




                                     Arthur Andersen LLP




Boston, Massachusetts
January 23, 1998







                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference of our reports, dated January 23, 1998, included in, and incorporated
by reference into, Eastern Enterprises Annual Report on this Form 10-K for the
year ended December 31, 1997, 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.



                                     Arthur Andersen LLP




Boston, Massachusetts
February 27, 1998