Index of Financial Statements and Exhibits to be Filed in EDGAR


D-1    Tax Allocation Agreement

F-1    Item 6. Part III -  Compensation  and other related  information  for the
       Officers and Directors of  FirstEnergy,  OE, CEI, TE,  JCP&L,  Met-Ed and
       Penelec.

F-2    Consolidating Financial Statements of Ohio Edison Company for 2003

       Consolidating  Financial  Statements of Cleveland  Electric  Illuminating
       Company for 2003

       Consolidating Financial Statements of Toledo Edison Company for 2003

       Consolidating  Financial  Statements  of  Jersey  Central  Power  & Light
       Company for 2003

       Consolidating  Financial Statements of JCP&L Preferred Capital,  Inc. for
       2003

       Consolidating  Financial  Statements of  Metropolitan  Edison Company for
       2003.

       Consolidating  Financial  Statements of Met-Ed Preferred Capital II, Inc.
       for 2003

       Consolidating Financial Statements of Met-Ed Capital II LP for 2003

       Consolidating  Financial Statements of Pennsylvania  Electric Company for
       2003.

       Consolidating  Financial Statements of Penelec Preferred Capital II, Inc.
       for 2003

       Consolidating Financial Statements of Penelec Capital II LP for 2003

F-3    Item 8. Part I - Affiliated  transactions  for the period of July 1, 2003
       through December 31, 2003

H-1    Organizational  chart showing the  relationship of FirstEnergy  Corp. and
       FirstEnergy  Generation  Corp., an exempt  wholesale  generator (EWG), in
       which it holds an interest.

H-2    Organizational  chart showing the relationship of GPU Power, Inc. to each
       exempt wholesale generator (EWG) in which it holds an interest.

H-3    Organizational  chart showing the  relationship  of GPU Capital,  Inc. to
       each foreign utility company (FUCO) in which it holds an interest.