<TABLE> <S> <C>

<ARTICLE> UT
<LEGEND>
                                                  Exhibit 27.1

This schedule contains summary financial information extracted from
Southern Investments UK plc Form 10-K for the twelve months ended
March 31, 1998,  and is qualified in its entirety by reference to
such financial statements. Values are in (pound) sterling.
</LEGEND>

<MULTIPLIER> 1,000,000
<CURRENCY>Pounds Sterling
       
<S>                        <C>
<PERIOD-TYPE>                                                      12-MOS
<FISCAL-YEAR-END>                                              MAR-31-1998
<PERIOD-END>                                                   MAR-31-1998
<EXCHANGE-RATE>                                                     1.6765
<BOOK-VALUE>                                                       PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                          1,263
<OTHER-PROPERTY-AND-INVEST>                                          322
<TOTAL-CURRENT-ASSETS>                                               143
<TOTAL-DEFERRED-CHARGES>                                               0
<OTHER-ASSETS>                                                         0
<TOTAL-ASSETS>                                                      1,728
<COMMON>                                                                0
<CAPITAL-SURPLUS-PAID-IN>                                             500
<RETAINED-EARNINGS>                                                  (163)
<TOTAL-COMMON-STOCKHOLDERS-EQ>                                        337
<PREFERRED-MANDATORY>                                                   0
<PREFERRED>                                                             0
<LONG-TERM-DEBT-NET>                                                  301
<SHORT-TERM-NOTES>                                                    283
<LONG-TERM-NOTES-PAYABLE>                                               0
<COMMERCIAL-PAPER-OBLIGATIONS>                                         80
<LONG-TERM-DEBT-CURRENT-PORT>                                           0
<PREFERRED-STOCK-CURRENT>                                               0
<CAPITAL-LEASE-OBLIGATIONS>                                             0
<LEASES-CURRENT>                                                        0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                                        677
<TOT-CAPITALIZATION-AND-LIAB>                                       1,728
<GROSS-OPERATING-REVENUE>                                             760
<INCOME-TAX-EXPENSE>                                                  101
<OTHER-OPERATING-EXPENSES>                                            628
<TOTAL-OPERATING-EXPENSES>                                            628
<OPERATING-INCOME-LOSS>                                               132
<OTHER-INCOME-NET>                                                     11
<INCOME-BEFORE-INTEREST-EXPEN>                                         42
<TOTAL-INTEREST-EXPENSE>                                               57
<NET-INCOME>                                                          (15)
<PREFERRED-STOCK-DIVIDENDS>                                             0
<EARNINGS-AVAILABLE-FOR-COMM>                                           0
<COMMON-STOCK-DIVIDENDS>                                               34
<TOTAL-INTEREST-ON-BONDS>                                               0
<CASH-FLOW-OPERATIONS>                                                 60
<EPS-PRIMARY>                                                           0
<EPS-DILUTED>                                                           0
        

</TABLE>