GPU INC /PA/
S-3/A, EX-99, 2000-11-22
ELECTRIC SERVICES
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                          EXHIBITS TO BE FILED BY EDGAR

                          -----------------------------

Exhibits:
--------



12-B         -  Statement  Showing   Computation  of  Consolidated  Ratio  of
                Earnings to Fixed  Charges for the Nine Months  Ended  September
                30, 2000.

12-C         -  Statement  Showing   Computation  of  Consolidated  Ratio  of
                Earnings to Fixed Charges for the Twelve Months Ended  September
                30, 2000.



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