Western Massachusetts Electric Company

Exhibit 12

Ratio of Earnings to Fixed Charges

(Thousands of Dollars)

For the Years Ended December 31,

2009

2008

2007

2006

2005

Earnings, as defined:

 Net income

$

26,196 

$

18,330 

$

23,604 

$

15,644 

$

15,085 

   Income tax expense

14,923 

10,545 

14,586 

7,766 

9,294 

   Equity in (earnings)/losses of regional nuclear

     generating companies

(78)

(101)

(526)

241 

(311)

   Dividends received from regional equity investees

419 

- 

701 

372 

103 

   Fixed charges, as below

20,614 

21,910 

22,162 

21,087 

19,801 

   Less: Interest capitalized (including AFUDC)

(195)

(1,010)

(983)

(853)

(455)

 Total earnings, as defined

$

61,879 

$

49,674 

$

59,544 

$

44,257 

$

43,517 

Fixed charges, as defined:

   Interest on long-term debt (a)

$

14,074 

$

13,244 

$

11,577 

$

10,671 

$

9,535 

   Interest on rate reduction bonds

4,335 

5,133 

5,839 

6,723 

7,570 

   Other interest (b)

877 

1,256 

2,430 

1,507 

1,041 

   Rental interest factor

1,133 

1,267 

1,333 

1,333 

1,200 

   Interest capitalized (including AFUDC)

195 

1,010 

983 

853 

455 

 Total fixed charges, as defined

$

20,614 

$

21,910 

$

22,162 

$

21,087 

$

19,801 

Ratio of Earnings to Fixed Charges

3.00 

2.27 

2.69 

2.10 

2.20 

(a)

Interest on long-term debt amounts include amortized premiums, discounts and capitalized expenses related to indebtedness.

(b)

For the years ended December 31, 2009, 2008 and 2007, other interest related to accounting for uncertain tax positions.