Exhibit 23



CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Stockholders and Board of Directors of Fall River Gas Company


     As independent public accountants, we hereby consent to the 
incorporation by reference in the registration statement on Form S-3, File 
No. 333-13995 of our reports dated November 17, 1998, included in Fall River 
Gas company Form 10-K for the year ended September 30, 1998, and to all 
references to our firm included in this registration statement.

                                                       /S/ARTHUR ANDERSEN LLP


Boston, Massachusetts
December 29, 1998