<PAGE> PAGE 1
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008 B00AA01 A
008 C00AA01 801-48408
008 D01AA01 BOSTON
008 D02AA01 MA
008 D03AA01 02117
008 A00AA02 BACK BAY ADVISORS L.P.
008 B00AA02 S
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008 D01AA02 BOSTON
008 D02AA02 MA
008 D03AA02 02117
010 A00AA01 NVEST SERVICES COMPANY, INC.
010 B00AA01 8-45731
010 C01AA01 BOSTON
010 C02AA01 MA
010 C03AA01 02117
<PAGE> PAGE 2
011 A00AA01 NEW ENGLAND FUNDS, L.P.
011 B00AA01 8-46325
011 C01AA01 BOSTON
011 C02AA01 MA
011 C03AA01 02117
012 A00AA01 NVEST SERVICES COMPANY, INC.
012 B00AA01 84-5731
012 C01AA01 BOSTON
012 C02AA01 MA
012 C03AA01 02117
013 A00AA01 PRICEWATERHOUSECOOPERS LLP
013 B01AA01 BOSTON
013 B02AA01 MA
013 B03AA01 02110
014 A00AA01 NEW ENGLAND SECURITIES CORPORATION
014 B00AA01 8-13910
014 A00AA02 METLIFE SECURITIES, INC.
014 B00AA02 8-30447
014 A00AA03 AEW SECURITIES LTD PARTNERSHIP
014 B00AA03 8-45099
014 A00AA04 HARRIS ASSOCIATES SECURITIES. L.P.
014 B00AA04 8-19988
014 A00AA05 LOOMIS SAYLES DISTRIBUTORS, L.P.
014 B00AA05 8-01170
014 A00AA06 REICH & TANG DISTRIBUTORS, INC.
014 B00AA06 8-0150551
014 A00AA07 FULCRUM FINANCIAL ADVISORS
014 B00AA07 8-50939
014 A00AA08 METRIC CAPITAL CORPORATION
014 B00AA08 8-00000
014 A00AA09 METROPOLITAN LIFE INSURANCE COMPANY
014 B00AA09 8-0113613
014 A00AA10 NATHAN LEWIS SECURITIES
014 B00AA10 8-25463
014 A00AA11 SECURITY FIRST FINANCIAL, INC.
014 B00AA11 8-17973
014 A00AA12 STATE STREET RESEARCH INVESTMENT SERVICES INC
014 B00AA12 8-0126468
015 A00AA01 STATE STREET CORPORATION
015 B00AA01 C
015 C01AA01 BOSTON
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015 C03AA01 02102
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<PAGE> PAGE 3
020 C000004 0
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022 C000008 104847
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022 C000009 106110
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<PAGE> PAGE 4
026 D000000 N
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<PAGE> PAGE 5
052 00AA00 N
053 A00AA00 N
054 A00AA00 Y
054 B00AA00 N
054 C00AA00 N
054 D00AA00 N
054 E00AA00 N
054 F00AA00 N
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054 H00AA00 Y
054 I00AA00 N
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054 K00AA00 N
054 L00AA00 N
054 M00AA00 Y
054 N00AA00 N
054 O00AA00 N
055 A00AA00 N
055 B00AA00 N
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057 00AA00 N
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059 00AA00 Y
060 A00AA00 Y
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<PAGE> PAGE 6
080 A00AA00 FEDERAL INSURANCE COMPANY
080 C00AA00 18000
081 A00AA00 Y
081 B00AA00 23
082 A00AA00 N
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083 A00AA00 N
083 B00AA00 0
084 A00AA00 N
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085 A00AA00 N
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<PAGE> PAGE 7
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<PAGE> PAGE 8
070 E010100 N
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<PAGE> PAGE 9
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<PAGE> PAGE 10
SIGNATURE SCOTT FIZTHENRY
TITLE ASSISTANT VICE PRES.
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000317947
<NAME> NEW ENGLAND CASH MANAGEMENT TRUST
<SERIES>
<NUMBER> 011
<NAME> MONEY MARKET SERIES CLASS A
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> JUN-30-1999
<PERIOD-END> JUN-30-1999
<INVESTMENTS-AT-COST> 813,989,450
<INVESTMENTS-AT-VALUE> 813,989,450
<RECEIVABLES> 6,108,914
<ASSETS-OTHER> 257,295
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 820,355,659
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 8,492,116
<TOTAL-LIABILITIES> 8,491,116
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 635,490,793
<SHARES-COMMON-STOCK> 635,490,793
<SHARES-COMMON-PRIOR> 595,570,691
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 116,821
<ACCUMULATED-NET-GAINS> (1,754)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 811,863,543
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 41,167,291
<OTHER-INCOME> 0
<EXPENSES-NET> 6,526,041
<NET-INVESTMENT-INCOME> 34,641,250
<REALIZED-GAINS-CURRENT> 2,470
<APPREC-INCREASE-CURRENT> 0
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<DISTRIBUTIONS-OF-INCOME> 27,834,505
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<NUMBER-OF-SHARES-SOLD> 2,318,732,950
<NUMBER-OF-SHARES-REDEEMED> 2,274,458,841
<SHARES-REINVESTED> 28,611,543
<NET-CHANGE-IN-ASSETS> 72,885,652
<ACCUMULATED-NII-PRIOR> 0
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<AVERAGE-NET-ASSETS> 646,730,316
<PER-SHARE-NAV-BEGIN> 1.00
<PER-SHARE-NII> 0.045
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<PER-SHARE-DIVIDEND> 0.045
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</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<RESTATED>
<CIK> 0000317947
<NAME> NEW ENGLAND CASH MANAGEMENT TRUST
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<NAME> MONEY MARKET SERIES CLASS B
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<DISTRIBUTIONS-OF-INCOME> 723,507
<DISTRIBUTIONS-OF-GAINS> 0
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<NUMBER-OF-SHARES-REDEEMED> 35,790,413
<SHARES-REINVESTED> 601,228
<NET-CHANGE-IN-ASSETS> 2,282,084
<ACCUMULATED-NII-PRIOR> 0
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<OVERDISTRIB-NII-PRIOR> 0
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<PER-SHARE-NAV-BEGIN> 1.00
<PER-SHARE-NII> 0.045
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<PER-SHARE-DIVIDEND> 0.045
<PER-SHARE-DISTRIBUTIONS> 0.000
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<PER-SHARE-NAV-END> 1.00
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[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000317947
<NAME> NEW ENGLAND CASH MANAGEMENT TRUST
<SERIES>
<NUMBER> 013
<NAME> MONEY MARKET SERIES CLASS C
<S> <C>
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<PERIOD-END> JUN-30-1999
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<DISTRIBUTIONS-OF-GAINS> 0
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<NUMBER-OF-SHARES-REDEEMED> 18,008,067
<SHARES-REINVESTED> 153,599
<NET-CHANGE-IN-ASSETS> 51,327
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 3,241,209
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 6,526,041
<AVERAGE-NET-ASSETS> 2,053,794
<PER-SHARE-NAV-BEGIN> 1.00
<PER-SHARE-NII> 0.045
<PER-SHARE-GAIN-APPREC> 0.000
<PER-SHARE-DIVIDEND> 0.045
<PER-SHARE-DISTRIBUTIONS> 0.000
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 1.00
<EXPENSE-RATIO> 0.84
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000317947
<NAME> NEW ENGLAND CASH MANAGEMENT TRUST
<SERIES>
<NUMBER> 014
<NAME> MONEY MARKET SERIES CLASS Y
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> JUN-30-1999
<PERIOD-END> JUN-30-1999
<INVESTMENTS-AT-COST> 813,989,450
<INVESTMENTS-AT-VALUE> 813,989,450
<RECEIVABLES> 6,108,914
<ASSETS-OTHER> 257,295
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 820,355,659
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 8,492,116
<TOTAL-LIABILITIES> 8,492,116
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 155,677,331
<SHARES-COMMON-STOCK> 155,677,331
<SHARES-COMMON-PRIOR> 103,843,386
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 116,821
<ACCUMULATED-NET-GAINS> (1,754)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 0
<NET-ASSETS> 811,863,543
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 41,167,291
<OTHER-INCOME> 0
<EXPENSES-NET> 6,526,041
<NET-INVESTMENT-INCOME> 34,641,250
<REALIZED-GAINS-CURRENT> 2,470
<APPREC-INCREASE-CURRENT> 0
<NET-CHANGE-FROM-OPS> 34,643,720
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 6,017,747
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 142,935,103
<NUMBER-OF-SHARES-REDEEMED> 121,179,438
<SHARES-REINVESTED> 3,622,515
<NET-CHANGE-IN-ASSETS> 25,378,179
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 0
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 3,241,209
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 6,526,041
<AVERAGE-NET-ASSETS> 153,742,609
<PER-SHARE-NAV-BEGIN> 1.00
<PER-SHARE-NII> 0.045
<PER-SHARE-GAIN-APPREC> 0.000
<PER-SHARE-DIVIDEND> 0.045
<PER-SHARE-DISTRIBUTIONS> 0.000
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 1.00
<EXPENSE-RATIO> 0.82
[AVG-DEBT-OUTSTANDING] 0
[AVG-DEBT-PER-SHARE] 0
</TABLE>
August 11, 1999
To the Shareholders and Trustees of
New England Cash Management Trust Money Market Series
In planning and performing our audit of the financial statements of New
England Cash Management Trust Money Market Series the Fund for
the year ended June 30, 1999, we considered its internal control, including
control activities for safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of Form
NSAR, not to provide assurance on internal control.
The management of the Fund is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgments
by management are required to assess the expected benefits and
related costs of controls. Generally, controls that are relevant to an audit
pertain to the entitys objective of preparing financial statements for
external purposes that are fairly presented in conformity with generally
accepted accounting principles. Those controls include the safeguarding
of assets against unauthorized acquisition, use or disposition.
Because of inherent limitations in internal control, errors or fraud may
occur and not be detected. Also, projection of any evaluation of internal
control to future periods is subject to the risk that it may become
inadequate because of changes in conditions or that the effectiveness
of the design and operation may deteriorate.
Our consideration of internal control would not necessarily disclose all
matters in internal control that might be material weaknesses under
standards established by the American Institute of Certified Public
Accountants. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not
reduce to a relatively low level the risk that misstatements caused by
error or fraud in amounts that would be material in relation to the
financial statements being audited may occur and not be detected
within a timely period by employees in the normal course of performing
their assigned functions. However, we noted no matters involving
internal control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above
as of June 30, 1999.
This report is intended solely for the information and use of management
and the Trustees of New England Cash Management Trust Money
Market Series and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these specified
parties.
