SECURITIES AND EXCHANGE COMMISSION

                                Washington, D.C.  20549


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


                                       FORM 8-K

                                    CURRENT REPORT


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


                          Pursuant to Section 13 or 15(d) of
                          the Securities Exchange Act of 1934




                   DATE OF REPORT (Date of earliest event reported):
                                  September 19, 1997



                             LONG ISLAND LIGHTING COMPANY
                  (Exact name of registrant as specified in charter)
        New York                  1-3571               11-1019782
(State of Incorporation)   (Commission File No.)   (I.R.S. Employer
                                                   Identification No.)



                175 East Old Country Road, Hicksville, New York  11801
                                     516-755-6650
             (Address and telephone number of Principal Executive Offices)


<PAGE>



Item 5.     Other Events

The Company is filing this Current  Report on Form 8-K to provide  unaudited pro
forma combined condensed financial  information for Long Island Lighting Company
("LILCO") and The Brooklyn Union Gas Company ("Brooklyn Union") at June 30, 1997
and for the twelve  months ended June 30, 1997 in order to give effect under the
purchase  method of  accounting to the  transactions  summarized in Exhibit 99.1
hereto and in the assumptions set forth in the notes thereto.

Based on current facts and circumstances,  LILCO and Brooklyn Union believe that
the applicability of the purchase method of accounting is probable.  If the LIPA
Transaction  is not  consummated,  it is possible that the  combination  between
LILCO and Brooklyn  Union would  qualify for the pooling of interests  method of
accounting.

The unaudited pro forma combined  condensed  financial  information set forth in
Exhibit  99.1  to this  Current  Report  on  Form  8-K  reflects  the  condensed
consolidated  financial  information  of LILCO and Brooklyn  Union  contained in
their respective  Quarterly Reports on Form 10-Q filed on August 14, 1997, which
Quarterly Report of Brooklyn Union is attached hereto as Exhibit 99.2.  Exhibits
99.1 and 99.2 are hereby incorporated by reference in response to this Item 5.


Item 7.     Financial Statements, Pro Forma Financial
            Information and Exhibits

The unaudited pro forma combined  condensed  financial  information and Brooklyn
Union's  Quarterly  Report on Form 10-Q filed on August 14,  1997,  referred  to
above in Item 5 and incorporated herein by reference, are attached hereto as the
following Exhibits:

Exhibit
Number

99.1        Unaudited pro forma combined  condensed  financial  information  for
            LILCO and Brooklyn  Union at June 30, 1997 and for the twelve months
            ended June 30, 1997.

99.2        Brooklyn Union 10-Q Report for the quarter ended June
            30, 1997.








                                   - 2 -

<PAGE>



                                   SIGNATURE




            Pursuant to the requirements of the Securities Exchange Act of 1934,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned thereunto duly authorized.

Dated:      September 19, 1997


                                    LONG ISLAND LIGHTING COMPANY
                                               Registrant


                                    By /s/ Anthony Nozzolillo
                                    -------------------------
                                        ANTHONY NOZZOLILLO
                                  Senior Vice President - Finance







                                   - 3 -

<PAGE>


                                 Exhibit Index


Exhibit
Number

15          Arthur Andersen Letter Re: Unaudited Interim Financial Information,
            begins on page 5.

99.1        Unaudited pro forma combined  condensed  financial  information  for
            LILCO and Brooklyn  Union at June 30, 1997 and for the twelve months
            ended June 30, 1997, begins on page 6.

99.2        Brooklyn  Union 10-Q  Report  for the  quarter  ended June 30,  1997
            begins on page 13.



                                   - 4 -
[{"type": "8-K", "sequence": "1", "description": "LILCO FORM 8-K", "secsgml_size_bytes": 4412}]
{"company-data": {"conformed-name": "LONG ISLAND LIGHTING CO", "cik": "0000060251", "assigned-sic": "4931", "irs-number": "111019782", "state-of-incorporation": "NY", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-03571", "film-number": "97683603"}, "business-address": {"street1": "175 E OLD COUNTRY RD", "city": "HICKSVILLE", "state": "NY", "zip": "11801", "phone": "5165455184"}, "mail-address": {"street1": "175 E. OLD COUNTRY RD", "city": "HICKSVILLE", "state": "NY", "zip": "11801"}}
SECURITIES AND EXCHANGE COMMISSION

                                Washington, D.C.  20549

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

                                       FORM 8-K

                                    CURRENT REPORT

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

                          Pursuant to Section 13 or 15(d) of
                          the Securities Exchange Act of 1934

                   DATE OF REPORT (Date of earliest event reported):
                                  September 19, 1997

                             LONG ISLAND LIGHTING COMPANY
                  (Exact name of registrant as specified in charter)
        New York                  1-3571               11-1019782
(State of Incorporation)   (Commission File No.)   (I.R.S. Employer
                                                   Identification No.)

                175 East Old Country Road, Hicksville, New York  11801
                                     516-755-6650
             (Address and telephone number of Principal Executive Offices)
Item 5.     Other Events

The Company is filing this Current  Report on Form 8-K to provide  unaudited pro
forma combined condensed financial  information for Long Island Lighting Company
("LILCO") and The Brooklyn Union Gas Company ("Brooklyn Union") at June 30, 1997
and for the twelve  months ended June 30, 1997 in order to give effect under the
purchase  method of  accounting to the  transactions  summarized in Exhibit 99.1
hereto and in the assumptions set forth in the notes thereto.

Based on current facts and circumstances,  LILCO and Brooklyn Union believe that
the applicability of the purchase method of accounting is probable.  If the LIPA
Transaction  is not  consummated,  it is possible that the  combination  between
LILCO and Brooklyn  Union would  qualify for the pooling of interests  method of
accounting.

The unaudited pro forma combined  condensed  financial  information set forth in
Exhibit  99.1  to this  Current  Report  on  Form  8-K  reflects  the  condensed
consolidated  financial  information  of LILCO and Brooklyn  Union  contained in
their respective  Quarterly Reports on Form 10-Q filed on August 14, 1997, which
Quarterly Report of Brooklyn Union is attached hereto as Exhibit 99.2.  Exhibits
99.1 and 99.2 are hereby incorporated by reference in response to this Item 5.

Item 7.     Financial Statements, Pro Forma Financial
            Information and Exhibits

The unaudited pro forma combined  condensed  financial  information and Brooklyn
Union's  Quarterly  Report on Form 10-Q filed on August 14,  1997,  referred  to
above in Item 5 and incorporated herein by reference, are attached hereto as the
following Exhibits:

Exhibit
Number

99.1        Unaudited pro forma combined  condensed  financial  information  for
            LILCO and Brooklyn  Union at June 30, 1997 and for the twelve months
            ended June 30, 1997.

99.2        Brooklyn Union 10-Q Report for the quarter ended June
            30, 1997.

                                   - 2 -
SIGNATURE

            Pursuant to the requirements of the Securities Exchange Act of 1934,
the  Registrant  has duly  caused  this report to be signed on its behalf by the
undersigned thereunto duly authorized.

Dated:      September 19, 1997

                                    LONG ISLAND LIGHTING COMPANY
                                               Registrant

                                    By /s/ Anthony Nozzolillo
                                    -------------------------
                                        ANTHONY NOZZOLILLO
                                  Senior Vice President - Finance

                                   - 3 -
Exhibit Index

Exhibit
Number

15          Arthur Andersen Letter Re: Unaudited Interim Financial Information,
            begins on page 5.

99.1        Unaudited pro forma combined  condensed  financial  information  for
            LILCO and Brooklyn  Union at June 30, 1997 and for the twelve months
            ended June 30, 1997, begins on page 6.

99.2        Brooklyn  Union 10-Q  Report  for the  quarter  ended June 30,  1997
            begins on page 13.

                                   - 4 -