CONSUMERS WATER CO
11-K, 1996-09-13
WATER SUPPLY
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                                              September 13, 1996




Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549

Attn:  Filing Desk, Stop 1-4

RE:  Consumers Water Company File #0-493

Gentlemen:

     Below, please find Consumers Water Company's electronic filing of the
form 11-k for the fiscal year ended December 31, 1995.  Following under 
separate cover is the Form SE that includes the corresponding exhibits to
the 11-k.

     Fees associated with this filing have been wired to the lock box as
instructed through Edgar filings.

                                            Sincerely,

                                            /s/ Gary E. Wardwell
                                            ---------------------
                                            Gary E. Wardwell
                                            Controller

GEW/jmd

                                
               SECURITIES AND EXCHANGE COMMISSION
                    WASHINGTON, D.C.  20549
                                
                           FORM 11-K
                                
       [X] ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE
         SECURITIES EXCHANGE ACT OF 1934 [FEE REQUIRED]
          For the fiscal year ended December 31, 1995
                                
                                
                               OR
                                
                                
     [ ] TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE
       SECURITIES EXCHANGE ACT OF 1934 [NO FEE REQUIRED]
          For the transition period from_____ to _____
                                
                  Commission file number0-493
                                
                                
                                
                                
                                
                                
                       EMPLOYEES' 401(k)
                     SAVINGS PLAN AND TRUST
                                
                                
                               OF
                                
                                
                    CONSUMERS WATER COMPANY
                       THREE CANAL PLAZA
                          P.O. BOX 599
                      PORTLAND, MAINE  04112
                   

                            SIGNATURES
                            ----------

Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Consumers Water Company Retirement Committee which administers the
Plan, has duly caused this annual report to be signed by the undersigned
thereunto duly authorized.

                      CONSUMERS WATER COMPANY
                  EMPLOYEES' 401(K) PLAN AND TRUST

Consumers Water Company Retirement Commmittee                    Date

By:  /s/  John E. Menario                                        9-7-96
   -----------------------------                                --------

    /s/  Jane E. Newman                                          9-7-96
   -----------------------------                                --------

    /s/  William E. Russell                                      9-7-96
  ------------------------------                                --------

    /s/  John H. Schiavi                                         9-7-96
  ------------------------------                                --------



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