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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000017283-00-000112.txt : 20000214
<SEC-HEADER>0000017283-00-000112.hdr.sgml : 20000214
ACCESSION NUMBER:		0000017283-00-000112
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20000211
GROUP MEMBERS:		CAPITAL RESEARCH & MANAGEMENT CO
GROUP MEMBERS:		THE INCOME FUND OF AMERICA, INC.

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EQUITABLE RESOURCES INC /PA/
		CENTRAL INDEX KEY:			0000033213
		STANDARD INDUSTRIAL CLASSIFICATION:	NATURAL GAS TRANSMISSION & DISTRIBUTION [4923]
		IRS NUMBER:				250464690
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		
		SEC FILE NUMBER:	005-34632
		FILM NUMBER:		533645

	BUSINESS ADDRESS:	
		STREET 1:		ONE OXFORD CENTRE
		STREET 2:		301 GRANT ST SUITE 2200
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15219
		BUSINESS PHONE:		4125535700

	MAIL ADDRESS:	
		STREET 1:		301 GRANT ST SUITE 3300
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EQUITABLE GAS CO
		DATE OF NAME CHANGE:	19841120

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CAPITAL RESEARCH & MANAGEMENT CO
		CENTRAL INDEX KEY:			0000017283
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				951411037
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		333 SOUTH HOPE ST
		STREET 2:		55TH FLOOR
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90071
		BUSINESS PHONE:		2134869200

	MAIL ADDRESS:	
		STREET 1:		333 SOUTH HOPE STREET
		STREET 2:		55TH FL
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90071
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<TEXT>







                                    UNITED STATES
                         SECURITIES AND EXCHANGE COMMISSION
                               Washington, D.C. 20594


                                    SCHEDULE 13G

                      Under the Securities Exchange Act of 1934


                                  (Amendment No. )*



                             Equitable Resources, Inc.

                                  (Name of Issuer)

                                    Common Stock

                           (Title of Class of Securities)

                                     294549100

                                   (CUSIP Number)


     Check the following box if a fee is being paid with this statement [ ]. (A
     fee is not required only if the filing person: (1) has a previous statement
     on file reporting beneficial ownership of more than five percent of the
     class of securities described in Item 1: and (2) has filed no amendment
     subsequent thereto reporting beneficial ownership of five percent or less
     of such class.) (See Rule 13d-7).

     *The remainder of this cover page shall be filled out for a reporting
     person's initial filing on this form with respect to the subject class of
     securities, and for any subsequent amendment containing information which
     would alter the disclosures provided in a prior cover page.

     The information required in the remainder of this cover page shall not be
     deemed to be "filed" for the purpose of Section 18 of the Securities
     Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of
     that section of the Act but shall be subject to all other provisions of the
     Act (however, see the Notes).

















     <PAGE>







      1   NAME OF REPORTING PERSON
          S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
          Capital Research and Management Company
          95-1411037

      2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                         (a)

                                                                         (b)

      3   SEC USE ONLY




      4   CITIZENSHIP OR PLACE OF ORGANIZATION

          Delaware


                   5   SOLE VOTING POWER

                       NONE


                   6   SHARED VOTING POWER
      NUMBER OF
        SHARES
                       NONE
     BENEFICIALL
      Y OWNED BY
                   7   SOLE DISPOSITIVE POWER
         EACH
      REPORTING
                       1,697,500
     PERSON WITH


                   8   SHARED DISPOSITIVE POWER

                       NONE


      9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

          1,697,500   Beneficial ownership disclaimed pursuant to Rule 13d-4


      10  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*




      11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

          5.1%


      12  TYPE OF REPORTING PERSON*

          IA


                        *SEE INSTRUCTION BEFORE FILLING OUT!




     <PAGE>







      1   NAME OF REPORTING PERSON
          S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
          The Income Fund of America, Inc.
          06-0867264

      2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
                                                                         (a)

                                                                         (b)

      3   SEC USE ONLY




      4   CITIZENSHIP OR PLACE OF ORGANIZATION

          Maryland


                   5   SOLE VOTING POWER

                       1,697,500


                   6   SHARED VOTING POWER
      NUMBER OF
        SHARES
                       NONE
     BENEFICIALL
      Y OWNED BY
                   7   SOLE DISPOSITIVE POWER
         EACH
      REPORTING
                       NONE
     PERSON WITH


                   8   SHARED DISPOSITIVE POWER

                       NONE


      9   AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

          1,697,500


      10  CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*




      11  PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

          5.1%


      12  TYPE OF REPORTING PERSON*

          IV


                         *SEE INSTRUCTION BEFORE FILLING OUT




     <PAGE>


                         SECURITIES AND EXCHANGE COMMISSION
                                Washington, DC 20549

                                    Schedule 13G
                      Under the Securities Exchange Act of 1934


     Amendment No.

     Item 1(a)   Name of Issuer:
            Equitable Resources, Inc.

     Item 1(b)   Address of Issuer's Principal Executive Offices:
            One Oxford Centre
            Suite 3300, 301 Grant Street
            Pittsburgh, PA  15219

     Item 2(a)   Name of Person(s) Filing:
            Capital Research and Management Company and The Income Fund of
            America, Inc.

     Item 2(b)   Address of Principal Business Office:
            333 South Hope Street
            Los Angeles, CA  90071

     Item 2(c)   Citizenship:   N/A

     Item 2(d)   Title of Class of Securities:
            Common Stock

     Item 2(e)   CUSIP Number:
            294549100

     Item 3   The person(s) filing is(are):

            (d)   [X]   Investment Company registered under Section 8 of the
                 Investment Company Act.
            (e)    [X]   Investment Adviser registered under Section 203 of the
                 Investment Advisers Act of 1940.

     Item 4   Ownership

            Capital Research and Management Company, an investment adviser
            registered under Section 203 of the Investment Advisers Act of 1940
            is deemed to be the beneficial owner of 1,697,500 shares or 5.1% of
            the 33,036,000 shares of Common Stock believed to be outstanding as
            a result of acting as investment adviser to various investment
            companies registered under Section 8 of the Investment Company Act
            of 1940.

            The Income Fund of America, Inc., an investment company registered
            under the Investment Company Act of 1940, which is advised by
            Capital Research and Management Company, is the beneficial owner of
            1,697,500 shares or 5.1% of the 33,036,000 shares of Common Stock
            believed to be outstanding.

     Item 5   Ownership of 5% or Less of a Class: [ ]





     <PAGE>






     Item 6   Ownership of More than 5% on Behalf of Another Person: N/A

     Item 7   Identification and Classification of the Subsidiary Which Acquired
            the Security Being Reported on By the Parent Holding Company: N/A

     Item 8   Identification and Classification of Members of the Group:  N/A

     Item 9   Notice of Dissolution of the Group:  N/A

     Item 10   Certification

            By signing below, I certify that, to the best of my knowledge and
            belief, the securities referred to above were acquired in the
            ordinary course of business and were not acquired for the purpose
            of and do not have the effect of changing or influencing the
            control of the issuer of such securities and were not acquired in
            connection with or as a participant in any transaction having such
            purpose or effect.

        Signature

            After reasonable inquiry and to the best of my knowledge and
            belief, I certify that the information set forth in this statement
            is true, complete and correct.



             Date:          February 10, 2000 (For the period ended
                            December 31, 1999)


             Signature:     *Paul G. Haaga, Jr.

             Name/Title:    Paul G. Haaga, Jr., Executive Vice
                            President

                            Capital Research and Management Company


             Date:          February 10, 2000 (For the period ended
                            December 31, 1999)


             Signature:     *Paul G. Haaga, Jr.

             Name/Title:    Paul G. Haaga, Jr., Senior Vice President

                            The Income Fund of America, Inc.














     CUSIP: 294549100                                                Page 5 of 7






             *By

                    James P. Ryan
                    Attorney-in-fact

                    Signed pursuant to a Power of Attorney dated January 18,
                    2000 included as an Exhibit to Schedule 13G filed with the
                    Securities and Exchange Commission by Capital Research and
                    Management Company on February 10, 2000 with respect to 3COM
                    Corporation.
















































     CUSIP: 294549100                                                Page 6 of 7


                                      AGREEMENT

                                   Los Angeles, CA
                                  February 10, 2000


       Capital Research and Management Company ("CRMC") and The Income Fund of
     America, Inc. ("IFA") hereby agree to file a joint statement on Schedule
     13G under the Securities Exchange Act of 1934 (the "Act") in connection
     with their beneficial ownership of Common Stock issued by Equitable
     Resources, Inc.

       CRMC and IFA state that they are each entitled to individually use
     Schedule 13G pursuant to Rule 13d-1(c) of the Act.

       CRMC and IFA are each responsible for the timely filing of the statement
     and any amendments thereto, and for the completeness and accuracy of the
     information concerning each of them contained therein but are not
     responsible for the completeness or accuracy of the information concerning
     the others.



                      CAPITAL RESEARCH AND MANAGEMENT COMPANY

                      BY:              *Paul G. Haaga, Jr.

                                        Paul G. Haaga, Jr., Executive
                                        Vice President
                                        Capital Research and Management
                                        Company


                      THE INCOME FUND OF AMERICA, INC.

                      BY:              *Paul G. Haaga, Jr.

                                        Paul G. Haaga, Jr., Senior Vice
                                        President
                                        The Income Fund of America,
                                        Inc.


     *By

          James P. Ryan
          Attorney-in-fact

          Signed pursuant to a Power of Attorney dated January 18, 2000 included
          as an Exhibit to Schedule 13G filed with the Securities and Exchange
          Commission by Capital Research and Management Company on February 10,
          2000 with respect to 3COM Corporation
          </TEXT>
          </DOCUMENT>
</SEC-DOCUMENT>
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