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FORM U-13-60

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM U-13-60

ANNUAL REPORT

For the Year Ended December 31, 2000

UNITIL RESOURCES, INC.
6 Liberty Lane West, Hampton, New Hampshire 03842-1720

Date of Incorporation:	May 26, 1993
State of Incorporation:	New Hampshire

Name, Title and address of officer to whom correspondence concerning this report should be addressed:

Mark H. Collin, Treasurer

6 Liberty Lane West

Hampton, New Hampshire 03842-1720

Name of Principal Holding Company:

UNITIL Corporation

(1) This report is being filed pursuant to the requirements of H.C.A.R. Number 35-25816, which specifies that UNITIL Resources, Inc. must file an annual report using, where applicable, Form U-13-60 reporting format.

LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
Description of Schedules and Accounts	Schedule or Account Number

COMPARATIVE BALANCE SHEET	Schedule I
COMPANY PROPERTY	Schedule II
ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF COMPANY PROPERTY	Schedule III
INVESTMENTS	Schedule IV
ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES	Schedule V
FUEL STOCK EXPENSES UNDISTRIBUTED	Schedule VI
STORES EXPENSE UNDISTRIBUTED	Schedule VII
UNBILLED AND ACCRUED REVENUES	Schedule VIII
MISCELLANEOUS DEFERRED DEBITS	Schedule IX
RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES	Schedule X
PROPRIETARY CAPITAL	Schedule XI
LONG-TERM DEBT	Schedule XII
CURRENT AND ACCRUED LIABILITIES	Schedule XIII
NOTES TO FINANCIAL STATEMENTS	Schedule XIV
COMPARATIVE INCOME STATEMENT	Schedule XV
ANALYSIS OF BILLING - ASSOCIATE COMPANIES	Account 451
ANALYSIS OF BILLING - NONASSOCIATE COMPANIES	Account 451
ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE AND NONASSOCIATE COMPANIES	Schedule XVI
SCHEDULE OF EXPENSE BY DEPARTMENT OR FUNCTION	Schedule XVII
DEPARTMENTAL ANALYSIS OF SALARIES	Account 920
OUTSIDE SERVICES EMPLOYED	Account 923
EMPLOYEE PENSIONS AND BENEFITS	Account 926
GENERAL ADVERTISING EXPENSES	Account 930.1
MISCELLANEOUS GENERAL EXPENSES	Account 930.2
RENTS	Account 931
TAXES OTHER THAN INCOME TAXES	Account 408
DONATIONS	Account 426.1
OTHER DEDUCTIONS	Account 426.5
NOTES TO STATEMENT OF INCOME	Schedule XVIII

LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
Description of Reports or Statements


ORGANIZATION CHART

METHODS OF ALLOCATION

ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED

SCHEDULE I - COMPARATIVE BALANCE SHEET

ACCOUNT	ASSETS AND OTHER DEBITS	AS OF DECEMBER 31
		CURRENT	PRIOR
	COMPANY PROPERTY
101	Company property (Schedule II)	3,749,994	686,771
107	Construction work in progress (Schedule II)	0	0
	Total Property	3,749,994	686,771

108	Less accumulated provision for depreciation and
	Amortization of company property (Schedule III)	329,514	99,733
	Net Company Property	3,420,480	587,038

	INVESTMENTS
123	Investments in associate companies (Schedule IV)	0	0
124	Other investments (Schedule IV)	0	0
	Total investments	0	0

	CURRENT AND ACCRUED ASSETS
131	Cash	75,903	7,183
134	Special deposits	0	0
135	Working funds	0	0
136	Temporary cash investments (Schedule IV)	0	0
141	Notes receivable	0	0
143	Accounts receivable	88,405	91,858
144	Accumulated provision for uncollectableaccounts	0	(8,796)
146	Accounts receivable from associate companies (Schedule V)	3,295	0
152	Fuel stock expense undistributed (Schedule VI)	0	0
154	Materials and supplies	0	0
163	Stores expense undistributed (Schedule VII)	0	0
165	Prepayments	9,637	11,045
173	Unbilled and Accrued Revenues (Schedule VIII)	0	0
	Total Current and Accrued Assets	177,240	101,290

	DEFERRED DEBITS
181	Unamortized debt expense	0	0
184	Clearing accounts	0	0
186	Miscellaneous deferred debits (Schedule IX)	171,481	80,050
188	Research, development, or demonstration expenditures (Schedule X)	0	0
190	Accumulated deferred income tax	0	0
	Total Deferred Debits	171,481	80,050

	TOTAL ASSETS AND OTHER DEBITS	3,769,201	768,378

SCHEDULE I - COMPARATIVE BALANCE SHEET

ACCOUNT	LIABILITIES AND PROPRIETARY CAPITAL	AS OF DECEMBER 31
		CURRENT	PRIOR
	PROPRIETARY CAPITAL
201	Common stock issued (Schedule XI)	100	100
207	Premium on common stock (Schedule XI)	9,900	9,900
211	Miscellaneous Paid in Capital	4,290,000	1,090,000
215	Appropriated retained earnings (Schedule XI)	0	0
216	Unappropriated retained earnings (Schedule XI)	(2,419,550)	(741,272)
	Total Proprietary Capital	1,880,450	358,728

	LONG-TERM DEBT
223	Advances from associate companies (Schedule XII)	0	0
224	Other long-term debt (Schedule XII)	0	0
225	Unamortized premium on long- term debt	0	0
226	Unamortized discount on long-term debt-debit	0	0
	Total Long-Term Debt	0	0

227	Obligations under capital leases - non-current	0	0

	CURRENT AND ACCRUED LIABILITIES
231	Notes payable	0	0
232	Accounts payable	330,565	149,195
233	Notes payable to associate companies (Schedule XIII)	1,380,585	168,545
234	Accounts payable to associate companies (Schedule XIII)	110,394	130,302
236	Taxes accrued	109,556	(15,999)
237	interest accrued	0	0
238	Dividends declared	0	0
241	Tax collections payable	0	0
242	Misc. current and accrued Liabilities (Schedule XIII)	19,403	2,338
243	Obligations under capital leases - current	0	0
	Total Current and Accrued Liabilities	1,950,503	434,381

	DEFERRED CREDITS
253	Other deferred credits	0	0
255	Accumulated deferred investment tax credits	0	0
	Total Deferred Credits	0	0

282	ACCUMULATED DEFERRED INCOME TAXES	(61,752)	(24,731)

	TOTAL LIABILITIES AND PROPRIETARY CAPITAL	3,769,201	768,378

SCHEDULE II - COMPANY PROPERTY

DESCRIPTION		BALANCE AT BEGINNING OF YEAR	ADDITIONS	RETIREMENTS OR SALES	OTHER CHANGES 1/	BALANCE AT CLOSE OF YEAR
ACCOUNT	COMPANY PROPERTY


301	ORGANIZATION

303	MISCELLANEOUS
	INTANGIBLE PLANT	0	2,666,185			2,666,185

304	LAND AND LAND RIGHTS

305	STRUCTURES AND
	IMPROVEMENTS

306	LEASEHOLD
	IMPROVEMENTS

307	EQUIPMENT 2/

308	OFFICE FURNITURE	102,690	110,958			213,648
	AND EQUIPMENT

309	AUTOMOBILES, OTHER
	VEHICLES AND
	RELATED GARAGE
	EQUIPMENT

310	AIRCRAFT AND
	AIRPORT EQUIPMENT

311	OTHER
	COMPANY PROPERTY 3/	584,081	286,080			870,161

	SUB-TOTAL	686,771	3,063,223	0	0	3,749,994

107	CONSTRUCTION WORK
	IN PROGRESS		0	0	0	0
	TOTAL	686,771	3,063,223	0	0	3,749,994



1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL: NONE

SCHEDULE II - CONTINUED

2) SUBACCOUNTS ARE REQUIRED FOR EACH CLASS OF EQUIPMENT OWNED. THE COMPANY SHALL PROVIDE A LISTING BY SUBACCOUNT OF EQUIPMENT ADDITIONS DURING THE YEAR AND THE BALANCE AT THE CLOSE OF THE YEAR:
SUBACCOUNT DESCRIPTION	ADDITIONS	BALANCE AT CLOSE OF YEAR

NONE


TOTAL	0	0








3) DESCRIBE OTHER COMPANY PROPERTY:

Software Licenses	273,184	857,265
Trademark	12,896	12,896

TOTAL	286,080	870,161








4) DESCRIBE CONSTRUCTION WORK IN PROGRESS: Software Development

SCHEDULE III - ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF COMPANY PROPERTY

ACCOUNT	DESCRIPTION	BALANCE AT BEGINNING OF YEAR	ADDITIONS CHARGED TO ACCOUNT 403	RETIREMENTS	OTHER CHANGES ADD (DEDUCT)1/	BALANCE AT CLOSE OF YEAR

301	ORGANIZATION
303	MISCELLANEOUS INTANGIBLE PLANT
304	LAND AND LAND RIGHTS
305	STRUCTURES AND IMPROVEMENTS
306	LEASEHOLD IMPROVEMENTS
307	EQUIPMENT 2/
308	OFFICE FURNITURE AND EQUIPMENT	24,586	52,950			77,536
309	AUTOMOBILES, OTHER
	VEHICLES AND
	RELATED GARAGE
	EQUIPMENT
310	AIRCRAFT AND
	AIRPORT EQUIPMENT
311	OTHER
	COMPANY PROPERTY 3/	75,147	176,831			251,978

	TOTAL	99,733	229,781	0	0	329,514

1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:

SCHEDULE IV - INVESTMENTS

INSTRUCTIONS:		Complete the following schedule concerning investments. Under Account 124 "Other Investments" state each investment separately, with description, including, the name of issuing company, number of shares or principal amount. Under Account 136, "Temporary Cash Investments", list each investment separately.
ACCOUNT	DESCRIPTION		BALANCE AT BEGINNING OF YEAR	BALANCE AT CLOSE OF YEAR

123	INVESTMENT IN ASSOCIATE COMPANIES		0	0
124	OTHER INVESTMENTS		0	0
136	TEMPORARY CASH INVESTMENTS		0	0

	TOTAL		0	0

SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES

INSTRUCTIONS:	Complete the following schedule listing accounts receivable from each associate company. Where the company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each company, number of shares or principal amount associate company by subaccount should be provided.
ACCOUNT	DESCRIPTION	BALANCE AT BEGINNING OF YEAR	BALANCE AT CLOSE OF YEAR


146	ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES:
	UNITIL Service Corp.	0	3,295

	TOTAL	0	3,295

ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: NONE

SCHEDULE VI - FUEL STOCK EXPENSES UNDISTRIBUTED

INSTRUCTIONS:	Report the amount of labor and expenses incurred with respect to fuel stock expense during the year and indicate amount attributable to each associate company. Under the section headed "Summary" listed below give an overall report of the fuel functions performed by the company.
ACCOUNT	DESCRIPTION	LABOR	EXPENSE	TOTAL

152	FUEL STOCK EXPENSE UNDISTRIBUTED	0	0	0

	TOTAL	0	0	0

SUMMARY: NOT APPLICABLE

SCHEDULE VII - STORES EXPENSE UNDISTRIBUTED

INSTRUCTIONS:	Report the amount of labor and expenses incurred with respect to stores expense during the year and indicate amount attributable to each associate company.
ACCOUNT	DESCRIPTION	LABOR	EXPENSE	TOTAL

163	STORES EXPENSE UNDISTRIBUTED	0	0	0

	TOTAL	0	0	0

SCHEDULE VIII - UNBILLED AND ACCRUED REVENUE

INSTRUCTIONS:	Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group.
ACCOUNT	DESCRIPTION	BALANCE AT BEGINNING OF YEAR	BALANCE AT CLOSE OF YEAR

173	ACCRUED AND UNBILLED REVENUE	0	0

	TOTAL	0	0

SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS

INSTRUCTIONS:	Provide detail of items in this account. Items less than $10,000 may be grouped by class showing the number of items in each class.
ACCOUNT	DESCRIPTION	BALANCE AT BEGINNING OF YEAR	BALANCE AT CLOSE OF YEAR

186	MISCELLANEOUS DEFERRED DEBITS
	Financing	80,000	106,273
	Licensing	50	65,208

	TOTAL	80,050	171,481

SCHEDULE X - RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES

INSTRUCTIONS:	Provide a description of each material research, development, or demonstration project which incurred costs by the company during the year.
ACCOUNT	DESCRIPTION	BALANCE AT BEGINNING OF YEAR	BALANCE AT CLOSE OF YEAR

188	RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES	0	0

	TOTAL	0	0

SCHEDULE XI - PROPRIETARY CAPITAL

INSTRUCTIONS:		Classify amounts in each account with brief explanation, disclosing the general nature of transactions which gave rise to the reported amounts.

ACCOUNT	CLASS OF STOCK		NUMBER OF SHARES AUTHORIZED	PAR OR STATED VALUE PER SHARE	OUTSTANDING CLOSE OF PERIOD
					NO. OF SHARES	TOTAL AMOUNT

201	COMMON STOCK ISSUED		10,000	1.00	100	100

ACCOUNT	DESCRIPTION		BALANCE AT CLOSE OF YEAR

207	PREMIUM ON COMMON STOCK		9,900
211	MISCELLANEOUS PAID IN CAPITAL		4,290,000
215	APPROPRIATED RETAINED EARNINGS

		TOTAL	4,299,900

ACCOUNT	DESCRIPTION	BALANCE AT BEGINNING OF YEAR	NET INCOME OR(LOSS)	DIVIDENDS PAID	BALANCE AT CLOSE OF YEAR

216	UNAPPROPRIATED RETAINED EARNINGS	(741,272)	(1,678,278)	0	(2,419,550)

	TOTAL	(741,272)	(1,678,278)	0	(2,419,550)

SCHEDULE XII - LONG-TERM DEBT

INSTRUCTIONS:		Advances from associate companies should be reported separately for advances on notes, and advances on open account. Names of associate companies from which advances were received shall be shown under the class and series of obligation column. For Account 224 - Other long-term debt provide the name of creditor company or organization, terms of the obligation, date of maturity, interest rate, and the amount authorized and outstanding.

NAME OF CREDITOR	TERMS OF OBLIG CLASS & SERIES OF OBLIGATION		DATE OF MATURITY	INTEREST RATE		BALANCE AT BEGINNING OF YEAR	ADDITIONS	1/ DEDUCTIONS	BALANCE AT CLOSE OF YEAR
					AMOUNT AUTHORIZED
ACCOUNT 223 - ADVANCES FROM
ASSOCIATE COMPANIES:						0	0	0	0

ACCOUNT 224 - OTHER LONG-TERM DEBT:						0	0	0	0

						0	0	0	0

1) GIVE AN EXPLANATION OF DEDUCTIONS: NOT APPLICABLE

SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES

INSTRUCTIONS:		Provide balance of notes and accounts payable to each associate company. Give description and amount of miscellaneous current and accrued liabilities. Items less than $10,000 may be grouped, showing the number of items in each group.


ACCOUNT	DESCRIPTION		BALANCE AT BEGINNING OF YEAR	BALANCE AT CLOSE OF YEAR

233	NOTES PAYABLE TO ASSOCIATE COMPANIES
	Moneypool		168,545	1,380,585

TOTAL			168,545	1,380,585

234	ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES:
	UNITIL Service Corp.		122,232	110,394
	UNITIL Corp		8,070	0

TOTAL			130,302	110,394

242	MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES:
	Accrued Expenses		2,338	19,403

TOTAL			2,338	19,403

SCHEDULE XIV - NOTES TO FINANCIAL STATEMENTS

INSTRUCTIONS:	The space below is provided for important notes regarding the financial statements or any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference.

Selected Notes to the Financial Statements:

UNITIL Resources, Inc. (URI), a wholly-owned subsidiary of UNITIL Corporation, a public utility holding company, provides consulting and other services on energy related matters to non-affiliates. These services include power brokering and related operational services. In 1999, URI licensed Internet-based software technology for brokering electricity and natural gas sales between consumers and suppliers. Usource, Inc., a subsidiary of URI formed in April of 2000, offers retail energy consumers the market benefits of energy supply bidding with the efficiency and cost benefits of e-commerce. URI is subject to the jurisdiction of the Securities and Exchange Commission (SEC) under the Public Utility Holding Company Act of 1935. Usource, Inc. is an Exempt Telecommunications Company (ECTS) under Section 34 of The Act. URI prepares its financial statements in conformity with generally accepted accounting principles.

Please refer to the 2000 Unitil Corporation Form 10-K for additional disclosures.

SCHEDULE XV -STATEMENT OF INCOME

ACCOUNT	DESCRIPTION	CURRENT YEAR	PRIOR YEAR
	INCOME
451	Service revenue	130,556	900,194
451.01	Accrued and unbilled service revenue	0	(125,585)
419	Interest Income	0	0
421	Miscellaneous income or loss	21,063	3,346
	Total Income	151,619	777,955

	EXPENSE
920	Salaries and wages	391,222	123,126
921	Office supplies and expenses	439,118	39,004
922	Administrative expense transferred - credit	0	0
923	Outside services employed	1,332,232	552,402
924	Property insurance	0	0
925	Injuries and damages	1,673	889
926	Employee pensions and benefits	29,965	1,513
928	Regulatory commission expense	0	0
930.1	General advertising expense	171,061	23,502
930.2	Miscellaneous general expense	34,164	12,112
931	Rents	0	350
932	Maintenance of structures and equipment	0	0
403	Depreciation and amortization expense	229,781	103,457
408	Taxes other than income taxes	33,363	9,231
409	Income taxes	(814,453)	(244,437)
410	Provision for deferred income taxes	(37,020)	(23,783)
411	Provision for deferred income taxes -Credit	0	0
411.5	Investment tax credit	0	0
426.1	Donations	0	0
426.5	Other deductions	0	0
427	Interest on long-term debt	0	0
430	Interest on debt to associate companies	47,058	22,348
431	Other interest expense	0	0
555	Purchase Power Expense	(28,130)	665,162
904	Customer Accounting	(137)	16,750
	Total Expense	1,829,897	1,301,626


	Net Income or (Loss)	(1,678,278)	(523,671)

ANALYSIS OF BILLING ASSOCIATE COMPANIES ACCOUNT 451

NAME OF NONASSOCIATE COMPANY	DIRECT CHARGES	INDIRECT CHARGES	COMPENSATION FOR USE OF CAPITAL	TOTAL CHARGES	EXCESS OR DEFICIENCY	TOTAL AMOUNT BILLED

None



TOTAL	0	0	0	0	0	0

ANALYSIS OF BILLING NONASSOCIATE COMPANIES ACCOUNT 451

NAME OF NONASSOCIATE COMPANY	DIRECT CHARGES	INDIRECT CHARGES	COMPENSATION FOR USE OF CAPITAL	TOTAL CHARGES	EXCESS OR DEFICIENCY	TOTAL AMOUNT BILLED

NH Pilot Program (a)	(1,411)		0	(1,411)	0	(1,411)
Usource (b)	131,967		0	131,967	0	131,967


TOTAL	130,556	0	0	130,556	0	130,556

INSTRUCTION: Provide a brief description of the services rendered to each non-associate company.

(a) Adjustment to revenue recovered through the pilot program.

(b) Revenue generated from power sales through the internet exchange.

SCHEDULE XVI - ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE AND NONASSOCIATE COMPANIES

		ASSOCIATE COMPANY CHARGES			NONASSOCIATE COMPANY CHARGES			TOTAL CHARGES FOR SERVICE
DESCRIPTION OF ITEMS		DIRECT COST	INDIRECT COST	TOTAL	DIRECT COST	INDIRECT COST	TOTAL	DIRECT COST	INDIRECT COST	TOTAL
920 SALARIES AND WAGES				0			0	0	0	0
921 OFFICE SUPPLES AND EXPENSES		Non-applicable		0			0	0	0	0
922 ADMIN EXPENSE TRANS-CREDIT				0			0	0	0	0
923 OUTSIDE SERVICES EMPLOYED				0			0	0	0	0
924 PROPERTY INSURANCE				0			0	0	0	0
925 INJURIES AND DAMAGES				0			0	0	0	0
926 EMPLOYEE PENSIONS AND BENEFITS				0			0	0	0	0
928 REGULATORY COMMISSION EXPENSE				0			0	0	0	0
930.1 GENERAL ADVERTISING EXPENSE				0			0	0	0	0
930.2 MISC. GENERAL EXPENSE				0			0	0	0	0
931 RENTS				0			0	0	0	0
932 MAINT. OF STRUCT. & EQUIP.				0			0	0	0	0
403 DEPR. AND AMORT. EXPENSE				0			0	0	0	0
408 TAXES OTHER THAN INCOME				0			0	0	0	0
409 INCOME TAXES				0			0	0	0	0
410 PROV FOR DEF INC TAXES				0			0	0	0	0
411 PROV FOR DEF INC TAX CREDIT				0			0	0	0	0
411.5 INVESTMENT TAX CREDIT				0			0	0	0	0
419 INTEREST INCOME				0			0	0	0	0
426.1 DONATIONS				0			0	0	0	0
426.5 OTHER DEDUCTIONS				0			0	0	0	0
427 INTEREST ON LONG-TERM DEBT				0			0	0	0	0
431 OTHER INTEREST EXPENSE				0			0	0	0	0

	SUBTOTAL EXPENSES	0	0	0	0	0	0	0	0	0
COMPENSATION FOR USE OF EQUITY CAPITAL				0			0			0
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES				0			0	0	0	0
	TOTAL EXPENSES	0	0	0	0	0	0	0	0	0
421 MISCELLANEOUS INCOME				0			0	0	0	0
	TOTAL COST OF SERVICE	0	0	0	0	0	0	0	0	0

SCHEDULE XVII - SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR FUNCTION

				DEPARTMENT OR FUNCTION
DESCRIPTION OF ITEMS		TOTAL AMOUNT	OVERHEAD	NONE
920 SALARIES AND WAGES		0
921 OFFICE SUPPLES AND EXPENSES		0		Non-applicable
922 ADMIN. EXPENSE TRANS-CREDIT		0
923 OUTSIDE SERVICES EMPLOYED		0
924 PROPERTY INSURANCE		0
925 INJURIES AND DAMAGES		0
926 EMPLOYEE PENSIONS AND BENEFITS		0
928 REGULATORY COMMISSION EXPENSE		0
930.1 GENERAL ADVERTISING EXPENSE		0
930.2 MISC. GENERAL EXPENSE		0
931 RENTS		0
932 MAINT. OF STUCT. & EQUIP.		0
403 DEPR. AND AMORT. EXPENSE		0
408 TAXES OTHER THAN INCOME		0
409 INCOME TAXES		0
410 PROV. FOR DEF. INC. TAXES		0
411 PROV. FOR DEF. INC. TAX CREDIT		0
411.5 INVESTMENT TAX CREDIT		0
426.1 DONATIONS		0
426.5 OTHER DEDUCTIONS		0
427 INTEREST ON LONG-TERM DEBT		0
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES		0
431 OTHER INTEREST EXPENSE		0


	TOTAL EXPENSES -	0	0	0	0	0	0

DEPARTMENTAL ANALYSIS OF SALARIES - ACCOUNT 920

	DEPARTMENTAL SALARY EXPENSE				NUMBER PERSONNEL
		INCLUDED IN AMOUNTS BILLED TO
NAME OF DEPARTMENT	TOTAL AMOUNT	PARENT COMPANY	OTHER ASSOCIATES	NON ASSOCIATES	END OF YEAR

Non-applicable

TOTAL	0	0	0	0	0

OUTSIDE SERVICES EMPLOYED - ACCOUNT 923

INSTRUCTIONS:	Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service.



FROM WHOM PURCHASED		ADDRESS	RELATIONSHIP "A" = ASSOCIATE "NA"=NON ASSOCIATE	AMOUNT

Outside Services
UNITIL Service Corp.			A	1,171,681
Outside Services - Legal
Various			NA	111,613
Outside Services - Other
Various			NA	48,938

			TOTAL	1,332,232

EMPLOYEE PENSIONS AND BENEFITS - ACCOUNT 926

INSTRUCTIONS:	Provide a listing of each pension plan and benefit program provided by the service company. Such listing should be limited to $25,000

DESCRIPTION			AMOUNT

Health Insurance			1,903
Net Periodic Pension Expense			7,537
401K			7,156
Life Insurance			2,331
Other			11,038

		TOTAL	29,965

GENERAL ADVERTISING EXPENSES - ACCOUNT 930.1

INSTRUCTIONS:	Provide a listing of the amounts included in Account930.1 "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto.

DESCRIPTION	NAME OF PAYEE	AMOUNT

Advertising	Adventures in Advertising	9,811
	Bonci on Design	3,373
	Breakaway Growth Strategies	5,334
	BusinessEdge Solutions	118,110
	Energy Strategies Inc.	8,000
	GE Capital Commercial	3,381
	Massachusetts Health and Education Facilities Authority	3,500
	Real Estate Board of New York	3,000
	The Works	16,552

	TOTAL	171,061

MISCELLANEOUS GENERAL EXPENSES - ACCOUNT 930.2

INSTRUCTIONS:	Provide a listing of the amount included in Account 930.2 "Miscellaneous General Expense", classifying such expenses according to their nature. Payments and expenses permitted by Section 321 (b) (2) of the Federal Election Campaign Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. 441 (b) (2) shall be separately classified.

DESCRIPTION			AMOUNT

Business Development			8,587
Communications			22,535
Other			3,042

		TOTAL	34,164

RENTS - ACCOUNT 931

INSTRUCTIONS:	Provide a listing of the amount included in Account 931, "Rents" classifying such expenses by major groupings of property, as defined in the account definition of the Uniform System of Accounts

TYPE OF PROPERTY			AMOUNT

Not Applicable


		TOTAL	0

TAXES OTHER THAN INCOME TAXES - ACCOUNT 408

INSTRUCTIONS:	Provide an analysis of Account 408, "Taxes Other Than Income Taxes". Separate the analysis into two groups: (1) other than U. S. Government and (2) U.S. Government taxes. Specify each of the various kinds of taxes and show the amounts there of Provide a subtotal for each class of tax.
KIND OF TAX			AMOUNT

Other than U.S. Government Tax:
State Unemployment Tax			3,378
U.S. Government Tax:
Federal Insurance Contribution Act			29,425
Federal Unemployment Tax			560

		TOTAL	33,363

DONATIONS - ACCOUNT 426.1

INSTRUCTIONS:	Provide a listing of the amount included in Account 426.1, "Donations", classifying such expenses by its purpose. The aggregate number and amount of all items of less than $3,000 may be shown in lieu of details

NAME OF RECIPIENT		PURPOSE OF DONATION	AMOUNT

None

		TOTAL	0

OTHER DEDUCTIONS - ACCOUNT 426.5

INSTRUCTIONS:	Provide a listing of the amount included in Account 426.5,"Other Deductions", classifying such expenses according to their nature.

DESCRIPTION		NAME OF PAYEE	AMOUNT

None


		TOTAL	0

SCHEDULE XVIII - NOTES TO STATEMENT OF INCOME

INSTRUCTIONS:	The space below is provided for important notes regarding the statement of income or any account thereof. Furnish particulars as to any significant increases in services rendered or expenses incurred during the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference.

See page 13.

ORGANIZATION CHART

Organization Chart as of December 31, 2000


President	Robert G. Schoenberger
Vice President	Todd R. Black
Vice President & Treasurer	Mark H. Collin
Secretary	Sandra L. Whitney

METHODS OF ALLOCATION - Not Applicable

ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED - Not applicable

SIGNATURE CLAUSE

Pursuant to the requirements of the Public Utility Holding Company Act of 1935 and the rules and regulations of the Securities and Exchange Commission issued thereunder, the undersigned company has duly caused this report to be signed on its behalf by the undersigned officer thereunto duly authorized,

UNITIL Resources, Inc.

By: /s/ Mark H. Collin,
Mark H. Collin,
Treasurer

April 17, 2001