The USS Massachusetts was a Federation starship in Starfleet service in the late 24th century. The Massachusetts was named for an state on Earth's North American continent. As of 2381, the Massachusetts was commanded by Captain Long. The ship's complement also, at that time, included six Vulcans.
Following the Borg Invasion of 2381, the Massachusetts was assigned to planet Vulcan. While there, ship's counselor Kaimi Pumehana helped care for a number of civilian Vulcan patients from a hospital in Vulcana Regar, following the murder of a Vulcan counselor there. Captain Long, distrusting the security situation at the hospital, had Pumehana's new patients transferred up to the Massachusetts during their treatment. (ST novel: A Singular Destiny)