Exhibit M
<TABLE>
Number of Employees by Subsidiary
<CAPTION>
Current Employees Transferring to Employee
Employee Service Companies Count After
Company Count KCS KUS KENG Transfers
--------------------------------------------- ------------------ ------------- ------------ ---------- -----------------
<S> <C> <C> <C> <C> <C>
Boston Gas Company 1,331 (518) 0 (6) 807
Colonial Gas Company 311 (100) 0 0 211
KED NY 2,623 (1,125) (208) (71) 1,219
KED LI 649 0 (3) 0 646
Eastern 31 (31) 0 0 0
Energy North 196 (47) 0 0 149
Energy North Mechanical 198 0 0 0 198
Energy North Propane 54 0 0 0 54
Energy North Realty 1 0 0 0 1
Essex Gas Company 59 (13) 0 0 46
KeySpan Generation LLC 912 0 0 (46) 866
KeySpan Development Corp. 12 0 0 0 12
KeySpan Energy Corporation 25 (25) 0 0 0
KeySpan Services Inc. 2,008 0 0 0 2,008
Midland Enterprises 1,430 0 0 0 1,430
Northeast Gas Markets LLC 5 0 0 0 5
KeySpan-Ravenswood, Inc. (EWG) 160 0 0 0 160
Service Edge 135 0 0 0 135
KeySpan Energy Trading Svc LLC 40 0 (27) 0 13
KeySpan Electric Services LLC 1,038 0 0 (77) 961
Transgas 68 0 0 0 68
--------------------------------------------- ------------------ ------------- ------------ ---------- -----------------
Subtotal 11,286 (1,859) (238) (200) 8,989
KCS 1,746 1,859 0 0 3,605
KUS 319 0 238 (31) 526
KENG 0 0 0 231 231
--------------------------------------------- ------------------ ------------- ------------ ---------- -----------------
Total KeySpan Subsidiary Employees 13,351 0 0 0 13,351
============================================= ================== ============= ============ ========== =================
</TABLE>