REGISTRATION NO.

As filed with the Securities and Exchange Commission on June 24, 2008

Registration No. 333-            - -------------------------------------------------------------------------------- - --------------------------------------------------------------------------------

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION WASHINGTON,

Washington, D.C. 20549 ------------------------


FORM S-3

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 ------------------------


NORTHERN STATES POWER COMPANY (Exact

(Exact name of registrant as specified in its charter)

WISCONSIN

Wisconsin

39-0508315 (State

(State or other (I.R.S. Employer jurisdiction of Identification incorporation or No.) organization)

(I.R.S. Employer Identification Number)

P.O. BOX 8, EAU CLAIRE, WISCONSIN 54702

1414 W. Hamilton Avenue
Eau Claire, Wisconsin 54701
(715) 839-1382 (Address,839-2625

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices) JEROME L. LARSEN JOHN D. WILSON

Benjamin G.S. Fowke III
Vice President and Chief ExecutiveFinancial Officer Vice President-Regulatory Affairs and
Northern States Power Company General Counsel P.O. Box 8 Northern States Power Company Eau Claire, Wisconsin 54702 P.O. Box 8 (715) 839-2578 Eau Claire, Wisconsin 54702 (715) 836-1131 (Name,
c/o Xcel Energy Inc.

414 Nicollet Mall

Minneapolis, Minnesota  55401

(612) 330-5500

(Name and address, including zip code, and telephone number, including area code, of agent for service) ------------------------ COPY TO PETER D. CLARKE Gardner, Carton & Douglas 321 North Clark Street Chicago, Illinois 60610 (312) 245-8685 ------------------------ APPROXIMATE DATE OF COMMENCEMENT OF PROPOSED SALE TO THE PUBLIC: FROM TIME TO TIME AFTER THE EFFECTIVE DATE OF THIS REGISTRATION STATEMENT. ------------------------


Copies to:

Michael C. Connelly

Robert J. Joseph

Vice President and General Counsel

Jones Day

Xcel Energy Inc.

77 West Wacker

414 Nicollet Mall

Chicago, Illinois 60601

Minneapolis, Minnesota 55401

(312) 269-4176

(612) 330-5500


Approximate date of commencement of proposed sale to the public:

From time to time after this registration statement becomes effective.

If the only securities being registered on this Formform are being offered pursuant to dividend or interest reinvestment plans, please check the following box.  / / o

If any of the securities being registered on this Formform are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check the following box.  /X/ x

If this Formform is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.  / / ¨

If this Formform is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.  / / o

If delivery ofthis form is a registration statement pursuant to General Instruction I.D. or a post-effective amendment thereto that shall become effective upon filing with the prospectus is expected to be madeCommission pursuant to Rule 434, please462(e) under the Securities Act, check the following box.  / / ------------------------ o

If this form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.D. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box.  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer o

Accelerated filer o

Non-accelerated filer x (Do not check if a smaller reporting company)

Smaller reporting company o

CALCULATION OF REGISTRATION FEE
PROPOSED MAXIMUM PROPOSED MAXIMUM TITLE OF EACH CLASS OF AMOUNT TO BE OFFERING PRICE AGGREGATE AMOUNT OF SECURITIES TO BE REGISTERED REGISTERED PER UNIT OFFERING PRICE REGISTRATION FEE Debt Securities............................ $80,000,000 100%(1) $80,000,000 $22,240(2)

Title of Each Class 
of Securities To Be Registered

 

Amount To 
Be Registered

 

Proposed 
Maximum 
Offering Price 
Per Unit (1)(2)

 

Proposed Maximum
Aggregate
Offering Price (1)(2)

 

Amount of 
Registration Fee

 

First Mortgage Bonds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

$

250,000,000

 

100

%

$

250,000,000

 

$

9,825.00

 

Senior Unsecured Debt Securities

 

 

 

 

 

 

 

 

 

 

 

 

(1)           Estimated solely for purposes of calculating registration fee.
(2)           Exclusive of accrued interest, if any.


The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the purposeregistrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of determiningthe Securities Act or until the registration fee. (2) Calculatedstatement shall become effective on such date as the Commission, acting pursuant to Rule 457(o). ------------------------ THE REGISTRANT HEREBY AMENDS THIS REGISTRATION STATEMENT ON SUCH DATE OR DATES AS MAY BE NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT SHALL FILE A FURTHER AMENDMENT WHICH SPECIFICALLY STATES THAT THIS REGISTRATION STATEMENT SHALL THEREAFTER BECOME EFFECTIVE IN ACCORDANCE WITH SECTION 8(a) OF THE SECURITIES ACT OF 1933, AS AMENDED, OR UNTIL THE REGISTRATION STATEMENT SHALL BECOME EFFECTIVE ON SUCH DATE AS THE COMMISSION, ACTING PURSUANT TO SAID SECTIONSection 8(a), MAY DETERMINE. - -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- THE INFORMATION IN THIS may determine.



The information in this prospectus is not complete and may be changed.  We may not sell these securities until the registration statement filed with the Securities and Exchange Commission is effective.  This prospectus is not an offer to sell these securities and it is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.

Subject to Completion, Dated June 24, 2008

PROSPECTUS IS NOT COMPLETE AND MAY BE CHANGED. WE MAY NOT SELL THESE SECURITIES UNTIL THE REGISTRATION STATEMENT FILED WITH THE SECURITIES AND EXCHANGE COMMISSION IS EFFECTIVE. THIS PROSPECTUS IS NOT AN OFFER TO SELL THESE SECURITIES AND IT IS NOT SOLICITING AN OFFER TO BUY THESE SECURITIES IN ANY STATE WHERE THE OFFER OR SALE IS NOT PERMITTED. SUBJECT TO COMPLETION DATED AUGUST 16, 1999 PROSPECTUS [LOGO]

$250,000,000

NORTHERN STATES POWER COMPANY (a
(a Wisconsin corporation) 100 North Barstow Street P.O. Box 8

1414 W. Hamilton Avenue
Eau Claire, Wisconsin  54703 54701
(715) 830-2621839-2625

FIRST MORTGAGE BONDS

SENIOR UNSECURED DEBT SECURITIES ------------------

We may offer for sale, from time to time, up to $80,000,000$250,000,000 aggregate principal amount of our first mortgage bonds or senior unsecured debt securities (the "Securities").securities.  We may sell the Securitiesour first mortgage bonds or senior unsecured debt securities in one or more series (1) through (i) underwriters or dealers, (ii)(2) directly to a limited number of institutional purchasers or (iii)(3) through agents.  See "Plan“Plan of Distribution."  The particular type of security being sold as well as the amount and terms of the sale of such Securitiesa series of our first mortgage bonds or senior unsecured debt securities will be determined at the time of sale and included in a prospectus supplement that will accompany this Prospectus. Such Prospectus Supplementprospectus.  You should read this prospectus and any prospectus supplement carefully before you invest in our first mortgage bonds or senior unsecured debt securities.  We cannot sell any of these first mortgage bonds or senior unsecured debt securities unless this prospectus is accompanied by a prospectus supplement.  That prospectus supplement will include, if applicable: -

the names of any underwriters, dealers or agents involved in the distribution of that series of first mortgage bonds or senior unsecured debt securities;

any applicable commissions or discounts and the net proceeds to us from that sale;

the aggregate principal amount and offering price of that series of first mortgage bonds or senior unsecured debt securities;

the rate or rates (or method of calculation) of interest;

the time or times and place of payment of interest;

the maturity date or dates; and

any redemption terms or other specific terms of that series of first mortgage bonds or senior unsecured debt securities.

See “Risk Factors” on page 1 of this prospectus, in any prospectus supplement that will accompany this prospectus and in the documents incorporated by reference.


Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or passed upon the adequacy or accuracy of this prospectus.  Any representation to the contrary is a criminal offense.


The namesdate of this prospectus is               , 2008.



As permitted under the rules of the Securities and Exchange Commission, this prospectus incorporates by reference important business and financial information about us that is contained in documents that we file with the Securities and Exchange Commission but that is not included in or delivered with this prospectus.  You may obtain copies of these documents, without charge, from the website maintained by the Securities and Exchange Commission at http://www.sec.gov, as well as other sources.

You may also obtain copies of the documents incorporated by reference, without charge, upon written or oral request to the Corporate Secretary, Northern States Power Company, c/o Xcel Energy Inc., 414 Nicollet Mall, Minneapolis, Minnesota 55401, (612) 330-5500.

For more information, see “Where You Can Find More Information.”

You should rely only on the information provided or incorporated by reference in this prospectus.  We have not authorized anyone else to provide you with different information, and if given, you should not rely on it.  We are not making an offer of these securities in any state where the offer is not permitted.  You should not assume that the information in this prospectus or the documents incorporated by reference is accurate as of any underwriters, dealers or agents involveddate other than the date on the front of those documents.

TABLE OF CONTENTS

Risk Factors

1

About This Prospectus

1

Special Note Regarding Forward-Looking Statements

1

Where You Can Find More Information

3

Our Company

4

Use of Proceeds

5

Ratio of Consolidated Earnings to Consolidated Fixed Charges

5

Description of the First Mortgage Bonds

6

Description of the Senior Unsecured Debt Securities

12

Book-Entry System

17

Plan of Distribution

20

Legal Opinions

20

Experts

20

i



RISK FACTORS

Investing in our securities involves risks.  Before buying any of our securities, you should carefully consider the distributionrisks and other information we include under the caption “Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2007, our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2008 and other documents that we file with the SEC and that are incorporated by reference in this prospectus.  In addition, you should consider any risks and uncertainties that we may include in a prospectus supplement accompanying this prospectus that relates to a specific issue of the Securities; - Any applicable commissions or discounts and the net proceeds to the Company from such sale; - The aggregate principal amount and offering price of the Securities; - The rate or rates (or method of calculation) of interest; - The time or times and place of payment of interest; - The maturity date or dates; and - Any redemption terms or other specific terms of such series of Securities. ------------------------ NEITHER THE SECURITIES AND EXCHANGE COMMISSION NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR DISAPPROVED THESE SECURITIES OR PASSED UPON THE ACCURACY OR ADEQUACY OF THIS PROSPECTUS. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE. ------------------------ THE DATE OF THIS PROSPECTUS IS , 1999. securities.

ABOUT THIS PROSPECTUS

This Prospectusprospectus is part of a registration statement that we filed with the Securities and Exchange Commission, or the SEC, utilizing a "shelf"“shelf” registration process.  Under this shelf process, we may oversell the next two years, sell up to a total dollar amount of $80,000,000 of the Securitiessecurities described in this prospectus in one or more offerings. offerings up to a total dollar amount of $250,000,000.  As permitted by SEC rules, this prospectus does not contain all of the information included in the registration statement and the accompanying exhibits and schedules we filed with the SEC.  You should read the registration statement and the related exhibits and schedules for more information about us and our securities.  The registration statement and the related exhibits and schedules are also available at the SEC’s Public Reference Room or through its website as described under the caption “Where You Can Find More Information.”

This Prospectusprospectus provides you with a general description of the Securitiesfirst mortgage bonds and senior unsecured debt securities we may offer.  Each time we sell Securities,first mortgage bonds or senior unsecured debt securities, we will provide a Prospectus Supplementprospectus supplement that will contain specific information about the terms of that offering.  The Prospectus Supplementprospectus supplement may also add, update or changeamend information contained in this Prospectus.prospectus.  You should read both this Prospectusprospectus and the documents it incorporates by reference, the registration statement of which this prospectus forms a part and the related exhibits and schedules filed with the SEC and any Prospectus Supplementprospectus supplement accompanying this prospectus together with the additional information described under the heading "WHERE YOU CAN FIND MORE INFORMATION." We believecaption “Where You Can Find More Information.”

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This prospectus and the documents it incorporates by reference contain statements that are not historical fact and constitute “forward-looking statements.”  When we have included all information materialuse words like “anticipate,” “believe,” “estimate,” “expect,” “intend,” “may,” “objective,” “outlook,” “plan,” “project,” “potential,” “should” or similar expressions, or when we discuss our strategy or plans, we are making forward-looking statements.  Forward-looking statements are not guarantees of performance.  They involve risks, uncertainties and assumptions.  You are cautioned not to investors but certain details thatrely unduly on any forward-looking statements.  Our future results may be important for specific investment purposes have not been included. To seediffer materially from those expressed in these forward-looking statements.  These statements are necessarily based upon various assumptions involving judgments with respect to the future and other risks, including, among others:

economic conditions, including their impact on capital expenditures and our ability to obtain financing on favorable terms, inflation rates and monetary fluctuations;

business conditions in the energy business;

trade, monetary, fiscal, taxation and environmental policies of governments, agencies and similar organizations in geographic areas where we have a financial interest;

customer business conditions, including demand for their products or services and supply of labor and materials used in creating their products and services;

financial or regulatory accounting principles or policies imposed by the Financial Accounting Standards Board, the SEC, the Federal Energy Regulatory Commission and similar entities with regulatory oversight;

availability or cost of capital such as changes in: interest rates; market perceptions of the utility industry, our parent, Xcel Energy Inc., or Xcel Energy, or us; or security ratings;

1



factors affecting utility operations such as unusual weather conditions; catastrophic weather-related damage; unscheduled generation outages, maintenance or repairs; unanticipated changes to fossil fuel, nuclear fuel or natural gas supply costs or availability due to higher demand, shortages, transportation problems or other developments; nuclear or environmental incidents; or electric transmission or natural gas pipeline constraints;

employee workforce factors, including loss or retirement of key executives, collective bargaining agreements with union employees or work stoppages;

increased competition in the utility industry;

state and federal legislative and regulatory initiatives that affect cost and investment recovery, have an impact on rate structures and affect the speed and degree to which competition enters the electric and natural gas markets; industry restructuring initiatives; transmission system operation and/or administration initiatives; recovery of investments made under traditional regulation; nature of competitors entering the utility industry; retail wheeling; a new pricing structure; and former customers entering the generation market;

rate-setting policies or procedures of regulatory entities, including environmental externalities, which are values established by regulators assigning environmental costs to each method of electricity generation when evaluating generation resource options;

nuclear regulatory policies and procedures, including operating regulations and spent nuclear fuel storage;

social attitudes regarding the utility and power industries;

cost and other effects of legal and administrative proceedings, settlements, investigations and claims;

technological developments that result in competitive disadvantages and create the potential for impairment of existing assets;

significant slowdown in growth or decline in the U.S. economy, delay in growth or recovery of the U.S. economy or increased cost for insurance premiums, security and other items;

risks associated with implementation of new technologies; and

other business or investment considerations that may be disclosed from time to time in our SEC filings or in other publicly disseminated written documents.

These risks and uncertainties are discussed in more detail youunder the captions “Risk Factors,” “Business” and “Notes to Consolidated Financial Statements” in our Annual Report on Form 10-K for the year ended December 31, 2007, in our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2008 and other documents that we file with the SEC and that are incorporated by reference in this prospectus.  You may obtain copies of these documents as described under the caption “Where You Can Find More Information.”

We undertake no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.  The foregoing review of factors should read the exhibits filed with this registration statement. not be construed as exhaustive.

2



WHERE YOU CAN FIND MORE INFORMATION

We file annual, quarterly and specialcurrent reports, proxy statements and other information with the SEC.  Our SEC filings are available to the public overon the Internet at the SEC's web siteSEC’s website at http://www.sec.gov.  You may also read and copy any document we file with the SEC at the SEC's public reference roomSEC’s Public Reference Room located at 450 Fifth100 F Street, N.W.N.E., Washington, D.C. 20549.  Please call the SEC at 1-800-SEC-0330 for further information on the public reference room. ThePublic Reference Room.

We are “incorporating by reference” the documents that we have filed with the SEC, allows us to "incorporate by reference" the information we file with them, which means that we can discloseare disclosing important information to you by referring you to those documents.  The information incorporated by reference is an important part of this prospectus, and information that we file later with the SEC will automatically update and supersede this information.  We incorporate by reference the Company's Annual Report on Form 10-K for the year ended December 31, 1998, the Company's Quarterly Reports on Form 10-Q for the quarters ended March 31, 1999 and June 30, 1999documents listed below and any future filingfilings made after the date of this prospectus, or after the date of the registration statement of which this prospectus forms a part and prior to effectiveness of the registration statement, with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, or the Exchange Act, until we sell all of the Securities. securities offered by this prospectus:

our Annual Report on Form 10-K for the year ended December 31, 2007, filed with the SEC on February 25, 2008; and

our Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2008, filed with the SEC on May 5, 2008.

We are not required to, and do not, provide annual reports to holders of our Securitiesfirst mortgage bonds or senior unsecured debt securities unless specifically requested by such a holder. You may

We will provide, without charge, to each person, including any beneficial owner of our first mortgage bonds or senior unsecured debt securities to whom this prospectus is delivered, upon written or oral request, a copy of any or all documents referred to above that have been or may be incorporated by reference into this prospectus, excluding exhibits to those documents unless they are specifically incorporated by reference into those documents.  You may request these filings at no cost, by writing or telephoning us at the following address: Treasurer documents from:

Northern States Power Company P.O. Box 8 Eau Claire, Wisconsin 54702 (712) 839-1382 You should rely only on the information incorporated by reference or provided in this Prospectus or any Prospectus Supplement.
c/o Xcel Energy Inc.
414 Nicollet Mall
Minneapolis, Minnesota  55401
Attn:  Corporate Secretary
(612) 330-5500

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OUR COMPANY

We have not authorized anyone else to provide you with different information. We are not making an offer of these Securities in any state where the offer is not permitted. You should not assume that the information in this Prospectus or any Prospectus Supplement is accurate as of any date other than the date on the front of those documents. [LOGO] Northern States Power Company (the "Company"),were incorporated in 1901 under the laws of Wisconsin as the La Crosse Gas and Electric Company, isWisconsin.  We are an operating public utility company with executive offices at 100 North Barstow Street, Eau Claire, Wisconsin 54703 (Phone: (715) 839-1382). We are a wholly-owned subsidiary of Northern States Power Company, a Minnesota corporation ("NSP-Minnesota"). We are engaged in the generation, transmission, distribution and distributionsale of electricity to approximately 210,000 retail customers in an areaportions of approximately 18,900 square miles in northwestern Wisconsin to approximately 9,100 electric retail customers in an area of approximately 300 square milesand in the western portion of the Upper Peninsula of Michigan,Michigan.  We also purchase, transport, distribute and sell natural gas to ten wholesaleretail customers in the same general area. We are also engaged in the distribution and sale oftransport customer-owned natural gas in the same service territoryterritory.  At December 31, 2007, we provided electric utility service to approximately 78,000246,000 customers in Wisconsin and 5,000natural gas utility service to approximately 102,000 customers.  The wholesale customers in Michigan. In 1998, we derived 83 percentserve comprised approximately 8% of our total sales in 2007.  Approximately 98% our retail electric operating revenues were derived from ouroperations in Wisconsin during 2007.

We are a wholly owned subsidiary of Xcel Energy, a Minnesota corporation.  Xcel Energy was incorporated under the laws of the State of Minnesota in 1909.  Among Xcel Energy’s other subsidiaries are Public Service Company of Colorado, a Colorado corporation, Southwestern Public Service Company, a New Mexico corporation, and Northern States Power Company, a Minnesota corporation, or NSP-Minnesota.

Our electric utility operationsproduction and 17 percent from our gas utility operations. Astransmission system is managed as an integrated system with that of December 31, 1998, we had 955 full-time equivalent employees including 863 full-time employees. PROPOSED MERGER On March 24, 1999, NSP-Minnesota, jointly referred to as the NSP System.  The electric production and New Century Energies, Inc., a Delaware corporation ("NCE"), entered into an Agreement and Plantransmission costs of Merger (the "Merger Agreement") providing for a strategic business combination of NCEthe entire NSP System are shared by us and NSP-Minnesota.  Pursuant to the Merger Agreement, NCE will be merged with and into NSP-Minnesota with NSP-Minnesota as the surviving corporation in the Merger (the "Merger"). The Merger was approved by the shareholders of both NSP-Minnesota and NCE on June 28, 1999. Consummation of the Merger is subject to certain closing conditions, including, among others, approval or regulatory review by certain state utilities regulators, the Securities and Exchange Commission under the Public Utility Holding Company Act of 1935, as amended, theA Federal Energy Regulatory Commission,Commission-approved agreement between the Nuclear Regulatory Commission,two companies, called the Federal Communications CommissionInterchange Agreement, provides for the sharing of all costs of generation and expiration or terminationtransmission facilities of the waiting period applicable to the Merger under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended. In July 1999, NSP-MinnesotaNSP System, including capital costs.  Such costs include current and NCE filed merger applications in Minnesota, North Dakota, Colorado, Wyoming, Texas, New Mexico, Kansas and at the FERC. Each of NCE and NSP-Minnesota have agreed to certain undertakings and limitations regarding the conduct of their businesses prior to the closing of the transaction. Upon completion of the Merger, NSP-Minnesota will register as a holding company under the Public Utility Holding Company Act of 1935. The Merger is expected to take from 12 to 18 months from the date of announcement to complete. Following the completion of the Merger, the Securities and our other outstanding debt will be unaffected and remain our exclusive obligations, and not becomepotential obligations of NSP-Minnesota or any other subsidiary of NSP-Minnesota. related to its nuclear generating facilities.

We own the following direct subsidiaries: Chippewa and Flambeau Improvement Co., which operates hydro reservoirs; Clearwater Investments Inc., which owns interests in affordable housing; and NSP Lands, Inc., which holds real estate.

Our principal executive offices are located at 1414 W. Hamilton Avenue, Eau Claire, Wisconsin  54701, and our telephone number is (715) 839-2625.

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USE OF PROCEEDS We will add

Unless otherwise indicated in a prospectus supplement relating to the issue of a particular series of first mortgage bonds or senior unsecured debt securities, we intend to use the net proceeds from the sale of the Securities to our general funds and use such proceedsfirst mortgage bonds or senior unsecured debt securities offered by this prospectus for general corporate purposes, which may include the paymentincluding capital expenditures, repayment of short-term debt (including notes payable to affiliates) and refunding of long-term debt at maturity or otherwise.  As of March 31, 2008, the redemption, refunding, refinancing or purchasecurrent portion of one or more series of outstanding first mortgage bonds,our long-term debt was $80.3 million and the repaymentcurrent portion of outstanding short-term borrowings incurred in connection with our continuing construction program. Our short-term borrowings aggregated $40.4 million as of June 30, 1999.notes payable to affiliates was $26.7 million.  The specific allocation of the proceeds of a particular series of the Securitiesfirst mortgage bonds or senior unsecured debt securities will be described in the Prospectus Supplement. 2 prospectus supplement relating to that series.

RATIO OF CONSOLIDATED EARNINGS TO
CONSOLIDATED FIXED CHARGES
12 MONTHS YEAR ENDED DECEMBER 31, ENDED -------------------------------- JUNE 30, 1999 1998 1997 1996 1995 1994 --------------- ----- ----- ----- ----- ----- Ratio of Earning to Fixed Charges....... 4.1 3.7 4.4 4.3 4.2 4.2

(unaudited)

 

 

Three
Months
Ended
March 31,

 

Year Ended December 31,

 

 

 

2008

 

2007

 

2006

 

2005

 

2004

 

2003

 

Ratio of consolidated earnings to consolidated fixed charges

 

4.5

 

3.5

 

3.8

 

2.7

 

4.9

 

4.6

 

For purposes of computing the ratio of consolidated earnings to consolidated fixed charges, (i)(1) earnings consist of income from continuing operations plus fixed charges, federal and state income taxes, deferred income taxes and investment tax credits;credits and (ii)less undistributed equity in earnings (loss) of unconsolidated investees and     (2) fixed charges consist of interest on long-term debt, other interest charges, the interest component on leases and amortization of debt discount, premium and expense. The annual interest requirement on long-term debt of the Company outstanding at June 30, 1999, was $16,179,000.

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DESCRIPTION OF SECURITIES GENERAL ThisTHE FIRST MORTGAGE BONDS

The description below contains a summary of the Securities summarizes selected provisions of the indenture, including supplemental indentures, under which the Securitiesfirst mortgage bonds will be issued.  This summary is not complete.  The indenture and the form of supplemental indenture applicable to the indenture hasfirst mortgage bonds have been filed as an exhibitexhibits to the registration statement and youof which this prospectus constitutes a part.  You should read the indenturethem for provisions that may be important to you.  In thisthe summary below, we have included references to section numbers of the indenture so that you can easily locate these provisions. Capitalized terms used in the summary have the meanings specified in the indenture.

We are not required to issue future issues of debt securitiesindebtedness under the indenture described in this Prospectus, and webelow.  We are free to use other indentures or documentation, containing provisions different from those described in this Prospectus,prospectus, in connection with future issues of other debt securities. The Securities may beindebtedness not issued in one or more new series under an indenture (the "Indenture") between the Company and Firstar Bank Milwaukee, National Association, or any other trustee to be named, as trustee (the "Trustee"). this prospectus.

The Securities will be unsecured obligations of the Company and will rank on a parity with other unsecured indebtedness of the Company and will be effectively subordinated to all our secured debt, including our first mortgage bonds. At June 30, 1999, we had outstanding $215 million of first mortgage bonds. The amount of Securities that we may issue under the Indenture is not limited. The Securities may be issued in one or more series, may be issued at various times, may have differing maturity dates and may bear interest at differing rates. The Prospectus Supplement applicable to each issue of Securities will specify: - the title, aggregate principal amount and offering price of such Securities; - the interest rate or rates, or method of calculation of such rate or rates, on such Securities, and the date from which such interest will accrue; - the dates on which such interest will be payable; - the record dates for payments of interest; - the date on which such Securities will mature; - any redemption terms; - the period or periods within which, the price or prices at which and the terms and conditions upon which such Securities may be repaid, in whole or in part, at the option of the holder thereof; and - other specific terms applicable to such Securities. The applicable Prospectus Supplement also may describe certain special United States federal income tax considerations (if any) applicable to Securities sold at an original issue discount and certain special 3 United States federal income tax or other considerations (if any) applicable to any Securities which are denominated in a currency or currency unit other than United States dollars. The Securitiesbonds will be represented either by Global Securitiesglobal securities registered in the name of The Depository Trust Company, ("DTC"),or DTC, as depository, ("Depository"),or Depository, or its nominee, or by securities in certificatecertificated form issued to the registered owners, as set forth in the applicable Prospectus Supplement.prospectus supplement.  See "Book-Entry System" herein. the information under the caption “Book-Entry System” in this prospectus.

General

We may issue the first mortgage bonds from time to time in one or more new series under the Indenture dated April 1, 1947, which we refer to as the 1947 Indenture, as previously supplemented by nine supplemental trust indentures, a Supplemental and Restated Trust Indenture dated March 1, 1991, which we refer to as the Restated Indenture, and as to be supplemented by one or more new supplemental indentures for the first mortgage bonds, which we collectively refer to as the Mortgage Indenture, all from us to U.S. Bank National Association, as successor trustee, which we refer to as the Mortgage Trustee.  The Restated Indenture amends and restates the 1947 Indenture and the supplemental indentures to the 1947 Indenture.  The Restated Indenture became effective and operative on October 1, 1993.  The Mortgage Indenture will govern the first mortgage bonds offered by this prospectus.  As of March 31, 2008, there were two series of first mortgage bonds in an aggregate principal amount of $215 million outstanding under the Mortgage Indenture.

The holders of the outstanding first mortgage bonds do not, and, unless the prospectus supplement that describes a particular series of first mortgage bonds provides otherwise with respect to that series, the holders of any first mortgage bonds offered by this prospectus will not, have the right to require us to repurchase the first mortgage bonds if we become involved in a highly leveraged or change in control transaction.  The Mortgage Indenture does not have any provision that is designed specifically in response to highly leveraged or change in control transactions.

When we offer to sell a particular series of first mortgage bonds, we will describe the specific terms of that series in a prospectus supplement relating to that series, including the following terms:

the title of the series;

any limit on the aggregate principal amount of the series;

the price at which the series will be issued;

the date or dates of maturity of that series;

the date or dates on which we will pay the principal of that series;

the rate or rates at which that series will bear interest or the method of calculating the rate or rates;

the date or dates from which interest will accrue;

the dates on which we will pay interest and the regular record dates for the interest payment dates and the persons to whom we will pay interest if different from the person in whose name the first mortgage bonds of that series are registered on the regular record dates;

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any redemption terms, including mandatory redemption through a sinking fund or otherwise, redemption at our option and redemption at the option of the holder;

the denominations in which we will issue that series, if other than $1,000 and integral multiples of $1,000;

whether we will issue that series in whole or in part in book-entry form; and

any other terms of that series of first mortgage bonds.

Unless the prospectus supplement that describes a particular series of first mortgage bonds provides otherwise, indicatedwe may from time to time, without the consent of the holders of that series of first mortgage bonds, reopen such series of first mortgage bonds and issue additional first mortgage bonds with the same terms (including maturity and interest payment terms) as such series of first mortgage bonds.

Interest Payments

Unless the prospectus supplement that describes a particular series of first mortgage bonds provides otherwise, the amount of interest payable will be computed on the basis of a 360-day year of twelve 30-day months.  In the event that any date on which such interest is payable on the first mortgage bonds is not a business day, then payment of the interest payable on such date will be made on the next succeeding day which is a business day (and without any interest or other payment in respect of any such delay), with the same force and effect as if made on such date.

Redemption

The prospectus supplement that describes a particular series of first mortgage bonds will set forth any terms for the optional or mandatory redemption of that particular series.

Security for the First Mortgage Bonds

The first mortgage bonds being issued pursuant to this prospectus will be secured equally and ratably with all of our other outstanding first mortgage bonds, subject to the provisions relating to any sinking fund for any particular series of first mortgage bonds, by a valid and direct first mortgage lien on all of the real and fixed properties, leasehold rights, franchises and permits then owned by us subject only to permitted encumbrances (as discussed below).  The lien of the Mortgage Indenture does not cover securities, cash, contracts, receivables, motor vehicles, merchandise, equipment and supplies and specified non-utility property.

The Mortgage Indenture subjects to the lien of the Mortgage Indenture all of our property, rights and franchises, except as otherwise expressly provided, that we acquired after the date of the 1947 Indenture.  These provisions might not be effective as to property acquired within 90 days prior and subsequent to the filing of a case by us under the U.S. Bankruptcy Code.

We have not made any appraisal of the properties subject to the lien of the Mortgage Indenture.  The value of the properties in the event of liquidation will depend on market and economic conditions, the availability of buyers and other factors.

The Mortgage Indenture provides that no liens prior or equal to the lien of the Mortgage Indenture, other than permitted encumbrances, may be created or permitted to exist on the mortgaged and pledged property whether now owned or acquired in the future.  (Section 8.04 of the Restated Indenture.)

Permitted encumbrances include, among others, the following:

permitted liens (liens for taxes not yet delinquent or being contested in good faith, mechanics’, workers’ and other similar liens not yet delinquent or being contested in good faith and easements and rights of way that do not materially impair the use of the property in the operation of our business);

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rights of parties to agreements with us relating to property owned or used jointly with that party, provided the rights:

do not materially impair the use of the property in the normal operation of our business;

do not materially affect the security provided by the Mortgage Indenture; and

are not inconsistent with the remedies of the Mortgage Trustee upon a completed default;
leases existing on the effective date of the Restated Indenture affecting property owned by us on the effective date;
leases that do not interfere in any material respect with the use by us of the property for its intended purpose and that will not have a material adverse impact on the security provided by the Mortgage Indenture;
other leases relating to 5% or less of the sum of our depreciable property and land; and
any mortgage, lien, charge or other encumbrance prior or equal to the lien of the Mortgage Indenture, other than a prepaid lien, existing on the date we acquire the property, provided that on the acquisition date:

no default has occurred and is continuing;

the principal amount secured by that mortgage, lien, charge or encumbrance does not exceed 66 2/3% of the lesser of the cost or fair value of the property; and

that mortgage, lien, charge or encumbrance will apply only to the property originally subject to that mortgage, lien, charge or encumbrance, we will close that mortgage, lien, charge or encumbrance and we will not issue additional indebtedness under that mortgage, lien, charge or encumbrance.

(Section 1.03 of the Restated Indenture.)

With the consent of the holders of 66 2/3% of the principal amount of first mortgage bonds outstanding, the Company may (1) permit the creation or existence of a prior lien with respect to up to 50% of the sum of our depreciable property and land, after giving effect to the prior lien and the acquisition of the property subject to the prior lien or (2) terminate the lien of the Mortgage Indenture with respect to up to 50% of the sum of our depreciable property and land.  (Section 19.02(e) of the Restated Indenture.)

Sinking Fund Provisions

We currently do not have any outstanding first mortgage bonds that are, and, unless the prospectus supplement that describes a particular series of first mortgage bonds provides otherwise with respect to that series, the first mortgage bonds offered by this prospectus will not be, subject to a sinking fund.

Maintenance Provisions

As a maintenance fund for the first mortgage bonds, we have agreed to pay to the Mortgage Trustee on each May 1 an amount equal to 2.50% of our completed depreciable property as of the end of the preceding calendar year, after deducting credits at our option for the following:

                  maintenance;

                  renewals or replacements;

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                  property retirements offset by permanent additions;

                  retirements or redemptions of first mortgage bonds; and

                  amounts of established permanent additions.

(Section 9.01 of the Restated Indenture.)

We may withdraw moneys from the maintenance fund in amounts equal to retirements of first mortgage bonds and permanent additions.  Cash on deposit in the maintenance fund may be used for the purchase or redemption of first mortgage bonds.  Any redemption of this nature would be at the applicable regular redemption price of the first mortgage bonds to be redeemed and subject to any restrictions on the redemption of the first mortgage bonds.  (Sections 9.03 and 9.04 of the Restated Indenture).

The Restated Indenture further provides that to the extent that maintenance fund credits exceed 2.50% of our completed depreciable property for any year after 1990, such excess credits may be applied in future years (1) to offset any maintenance fund deficiency or (2) to increase the amount of established permanent additions available for use under the Mortgage Indenture in an aggregate amount equal to the lesser of such excess credits or the amount of permanent additions used after 1990 for the maintenance fund.  (Section 9.05 of the Restated Indenture.)

We have agreed to maintain our properties in adequate repair, working order and condition.  (Section 8.06 of the Restated Indenture.)

Issuance of Additional First Mortgage Bonds

The maximum principal amount of first mortgage bonds that we may issue under the Mortgage Indenture is not limited, except as described below.  We may issue additional first mortgage bonds in an aggregate principal amount not exceeding (1) 66 2/3% of the cost or fair value, whichever is less, of permanent additions after deducting retirements (Article V of the Restated Indenture); (2) the aggregate principal amount of retired first mortgage bonds, which have not been otherwise used under the Mortgage Indenture (Article VI of the Restated Indenture); or (3) the amount of cash deposited with the Mortgage Trustee, which cash may be withdrawn on the same basis as additional first mortgage bonds may be issued under clauses (1) and (2) above (Article VII of the Restated Indenture).

At April 30, 2008, the amount of net permanent additions available for the issuance of first mortgage bonds was approximately $526 million, of which $375 million could be used to authenticate the $250 million principal amount of the first mortgage bonds.  As of April 30, 2008, $166 million of retired first mortgage bonds were available to authenticate up to $166 million of first mortgage bonds.

We may not issue any additional first mortgage bonds on the basis of clause (1), clause (2) under specified conditions or clause (3) above, unless the earnings applicable to bond interest for a specified 12-month period are equal to at least twice the annual interest requirements on the first mortgage bonds, including those about to be issued, any permitted indebtedness and any obligations secured by prior liens.  (Sections 1.03, 5.03, 5.06, 6.02 and 7.01 of the Restated Indenture.)  The calculation of earnings applicable to bond interest includes all of our gross revenue, including our nonutility revenues.  (Section 1.03 of the Restated Indenture.)

Permanent additions generally include, among other things, the following:

                  our electric and steam generating, transmission and distribution properties;

                  our gas storage and distribution properties;

                  construction work-in-progress;

                  our fractional and undivided property interests;

                  property used for providing telephone or other communication services; and

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                  engineering, financial, economic, environmental, geological and legal or other studies, surveys or reports preliminary to or associated with the acquisition or construction of any depreciable property.

(Section 1.03 of the Restated Indenture.)

Earnings applicable to bond interest for the 12 months ended March 31, 2008 would be 2.92 times the annual interest requirements on our first mortgage bonds, including the first mortgage bonds issued pursuant to this prospectus at an assumed 6.125% interest rate, and any obligations secured by prior liens and any permitted indebtedness secured by permitted encumbrances. Additional first mortgage bonds may vary as to maturity, interest rate, redemption prices and sinking fund provisions, among other things.  (Article II of the Restated Indenture.)

Provisions Limiting Dividends on Common Stock

The Mortgage Indenture does not restrict our ability to pay dividends on our common stock.

Release Provisions

The Mortgage Indenture permits the release from its lien of any property upon depositing or pledging cash or certain other property of comparable fair value.  The Mortgage Indenture also permits the following, in each case without any release or consent by the Mortgage Trustee or accountability to the Mortgage Trustee for any consideration received by us:

the sale or other disposal of any machinery, equipment, tools, implements or similar property subject to the lien of the Mortgage Indenture that has become obsolete or unfit for use or no longer useful, necessary or profitable in our business, upon replacement or substitution of with property of equal value;

the cancellation, change or alteration of contracts, leases, rights-of-way and easements;

the surrender and modification of any franchise, license, governmental consent or permit subject to certain restrictions;

the sale or other disposal of all vessels and marine equipment, railroad engines, cars and related equipment, airplanes, airplane engines and other flight equipment, office furniture and leasehold interests in property owned by third parties for office purposes; and

the leasing of the property subject to the lien of the Mortgage Indenture if it does not interfere in any material respect with the use of the property for the purpose for which it is held by us and will not have a material adverse impact on the security afforded by the Mortgage Indenture.

(Article XI of the Restated Indenture.)

Any of the mortgaged and pledged property may be released from the lien of the Mortgage Indenture if, after the release, the fair value of the remaining mortgaged and pledged property of the character of permanent additions equals or exceeds a sum equal to 150% of the aggregate principal amount of first mortgage bonds outstanding.  (Section 11.03(k) of the Restated Indenture.)  Upon satisfaction of the requirements set forth in the Mortgage Indenture, this provision would permit us to spin off or otherwise dispose of a substantial amount of assets or a line of business, including all or a portion of our electric generation, transmission or distribution assets, or our gas storage and distribution assets, without depositing cash or property with the Mortgage Trustee or obtaining the consent of the holders of the first mortgage bonds.

Modification of the Mortgage Indenture

We and the Mortgage Trustee may modify and amend the Mortgage Indenture from time to time.  We will not need the consent of the holders of the first mortgage bonds for the following types of amendments, among others:

                  to subject additional property to the lien of the Mortgage Indenture;

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                  to add to our covenants for the benefit of the holders; or

                  to cure ambiguities or correct inconsistent provisions.

(Section 19.01 of the Restated Indenture.)

With our consent, other provisions of the Mortgage Indenture may be changed by the affirmative vote of the holders of 66 2/3% in principal amount of the first mortgage bonds outstanding except that, among other things, the following may not be done without the consent of the holder of each first mortgage bond so affected:

                  the maturity of a first mortgage bond may not be changed;

                  the interest rate may not be reduced;

                  the right to institute suit for the enforcement of any principal or interest payment may not be impaired;

                  no prior lien with respect to any of the property mortgaged or pledged under the Mortgage Indenture may be created with respect to more than 50% of the sum of land and depreciable property; or

                  the required percentage of the holders of first mortgage bonds relating to actions that require their consent may not be changed.

(Section 19.02 of the Restated Indenture.)

Defaults

The following is a summary of events defined in the Mortgage Indenture as completed defaults:

                  default in payment of principal of any first mortgage bond;

                  default continued for 30 days in payment of interest on any first mortgage bond;

                  default continued for 60 days in any sinking fund payment;

                  default in the covenants contained in Section 8.11 of the Restated Indenture regarding bankruptcy, insolvency, assignment or receivership; and

                  default continued for 60 days after notice to us from the Mortgage Trustee in the performance of any other covenant, agreement or condition in the Mortgage Indenture.

(Section 14.01 of the Restated Indenture.)

Notice of Default.The Mortgage Trustee is required to give notice to bondholders within 90 days after the occurrence of a default, unless the default has been cured or waived before giving its notice; provided that, except in the case of a default in payment of principal or interest on any first mortgage bond or to make any sinking fund payment, the Mortgage Trustee may withhold the notice if it determines in good faith that withholding the notice is in the interest of the bondholders.  Any notice of default of the covenants contained in Section 8.11 of the Restated Indenture regarding bankruptcy, insolvency, assignment or receivership may not be given until at least 90 days after the occurrence of the default. (Section 17.02 of the Restated Indenture.)

Acceleration of Maturity.  In case of a completed default, the Mortgage Trustee may, and upon request of the holders of 25% in principal amount of the first mortgage bonds outstanding will, declare the first mortgage bonds due and payable, subject to the right of the holders of a majority of the first mortgage bonds then-outstanding to rescind or annul such action.  Further, the Mortgage Trustee is obligated to take the actions provided in the Mortgage Indenture to enforce payment of the first mortgage bonds and the lien of the Mortgage Indenture upon being requested to do so by the holders of a majority in principal amount of the first mortgage bonds.  However, the holders of a majority in principal amount of the first mortgage bonds may direct the taking of any of these actions or the refraining from these actions as is not in violation of the law or the Mortgage Indenture.  Before taking these actions, the Mortgage Trustee may require adequate indemnity against the costs, expenses and liabilities to be incurred in connection with these actions.  (Article XIV of the Restated Indenture.)

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Compliance Certificate.  We are required to furnish with the Mortgage Trustee information, documents and reports regarding our compliance with the conditions and covenants of the Mortgage Indenture as may be required by the rules and regulations of the SEC, including a certificate, furnished at least annually, as to whether, to the knowledge of the officer signing such certificate, we are in compliance with the conditions and covenants under the Mortgage Indenture.  (Section 8.18 of the Restated Indenture.)

Other Provisions

Whenever all indebtedness secured by the Mortgage Indenture has been paid, or adequate provision for payment has been made, the Mortgage Trustee will cancel and discharge the Mortgage Indenture.  (Article XVIII of the Restated Indenture.)  We may deposit with the Mortgage Trustee any combination of cash or government obligations in order to provide for the payment of any series or all of the first mortgage bonds outstanding. This deposit could constitute a taxable event as to holders of those first mortgage bonds, creating possible adverse tax consequences.  The Mortgage Indenture also provides that we must furnish to the Mortgage Trustee officers’ certificates, certificates of an engineer, appraiser or other expert and, in some cases, accountants’ certificates in connection with the authentication of first mortgage bonds, the release or release and substitution of property and some other matters, and opinions of counsel as to the lien of the Mortgage Indenture and some other matters.  (Articles IV, V, VI, VII, XI and XVIII and Section 21.08 of the Restated Indenture.)

Concerning the Trustee

U.S. Bank National Association is the Mortgage Trustee under the Mortgage Indenture.  We maintain banking relationships with the Mortgage Trustee in the ordinary course of business.  The Mortgage Trustee also acts as trustee for our senior unsecured debt securities discussed below under “Description of the Senior Unsecured Debt Securities.”

Governing Law

The Mortgage Indenture and first mortgage bonds to be issued pursuant to this prospectus are governed by, and construed in accordance with, the laws of the State of Wisconsin.

DESCRIPTION OF THE SENIOR UNSECURED DEBT SECURITIES

The description below contains a summary of selected provisions of the indenture, including supplemental indentures, under which the senior unsecured debt securities, which we refer to as debt securities, will be issued.  This summary is not complete.  The indenture and the form of supplemental indenture applicable to the debt securities have been filed as exhibits to the registration statement of which this prospectus is a part.  You should read them for provisions that may be important to you.  In the summary below, we have included references to section numbers of the indenture so that you can easily locate these provisions.

We are not required to issue future issues of indebtedness under the indenture described below.  We are free to use other indentures or documentation, containing provisions different from those described in this prospectus, in connection with future issues of other indebtedness not issued under this prospectus.

The debt securities will be represented either by global securities registered in the name of DTC, as Depository, or its nominee, or by securities in certificated form issued to the registered owners, as set forth in the applicable Prospectus Supplement,prospectus supplement.  See the Securitiesinformation under the caption “Book-Entry System” in this prospectus.

General

We may issue the debt securities from time to time in one or more new series under the Indenture dated September 1, 2000, as previously supplemented by one supplemental indenture and as to be supplemented by one or more new supplemental indentures for the debt securities, which we collectively refer to as the Senior Indenture, all from us to U.S. Bank National Association, as successor trustee, which we refer to as the Senior Trustee.  The Senior Indenture will govern the debt securities offered by this prospectus.  As of March 31, 2008, there was one series of debt securities in an aggregate principal amount of $80 million outstanding under the Senior Indenture.

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The holders of the outstanding debt securities do not, and, unless the supplemental indenture that describes a particular series of debt securities provides otherwise with respect to that series, the holders of any debt securities offered by this prospectus will not, have the right to require us to repurchase the debt securities if we become involved in a highly leveraged or change in control transaction.  The Senior Indenture does not have any provision that is designed specifically in response to highly leveraged or change in control transactions.

The debt securities will be denominatedour senior unsecured obligations and will rank on a parity with our other existing and future senior unsecured indebtedness.  Our secured debt will have a prior claim on the assets pledged to secure such debt and, therefore, our debt securities will be effectively subordinated to all of our current and future secured debt, including our first mortgage bonds to the extent of the value of the properties securing them. As of March 31, 2008, we had $215 million of secured debt outstanding.  The amount of debt securities that we may issue under the Senior Indenture is not limited.

When we offer to sell a particular series of debt securities, we will describe the specific terms of that series in United States currencya prospectus supplement relating to that series, including the following terms:

                  the title of the series;

                  any limit on the aggregate principal amount of the series;

                  the price at which the series will be issued;

                  the date or dates of maturity of that series;

                  the date or dates on which we will pay the principal of that series;

                  the rate or rates at which that series will bear interest or the method of calculating the rate or rates;

                  the date or dates from which interest will accrue;

                  the dates on which we will pay interest and the regular record dates for the interest payment dates and the persons to whom we will pay interest if different from the person in minimumwhose name the debt securities of that series are registered on the regular record dates;

                  any redemption terms, including mandatory redemption through a sinking fund or otherwise, redemption at our option and redemption at the option of the holder;

                  the denominations ofin which we will issue that series, if other than $1,000 and integral multiples thereof. of $1,000;

                  whether we will issue that series in whole or in part in book-entry form; and

                  any other terms of that series of debt securities.

Unless the prospectus supplement that describes a particular series of debt securities provides otherwise, indicated inwe may from time to time, without the applicable Prospectus Supplement, there are no provisions in the Indenture or the Securities that require us to redeem, or permitconsent of the holders to causeof that series of debt securities, reopen such series and issue additional debt securities with the same terms (including maturity and interest payment terms) as such series of debt securities.

Interest Payments

Unless the prospectus supplement that describes a redemptionparticular series of debt securities provides otherwise, the Securities or that otherwise protectamount of interest payable will be computed on the holders inbasis of a 360-day year of twelve 30-day months.  In the event that we incur substantial additional indebtedness, whether orany date on which such interest is payable on the debt securities is not in connection with a change in controlbusiness day, then payment of the Company. However,interest payable on such date will be made on the next succeeding day which is a business day (and without any changeinterest or other payment in control transaction that involvesrespect of any such delay), with the incurrence of substantial additional long-term indebtedness (as Securities, first mortgage bonds or otherwise) by us insame force and effect as if made on such a transaction would require approval of state utility regulatory authoritiesdate.

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Registration, Transfer and possibly, of federal utility regulatory authorities. Management believes that such approval would be unlikely in any transaction that would result in the Company, or a successor to the Company, having a highly leveraged capital structure. REGISTRATION TRANSFER AND EXCHANGE SecuritiesExchange

Debt securities of any series may be exchanged for other Securities of the same seriesone or more new securities of any authorized denominationsdenomination and of a like aggregate principal amount, series and kind.stated maturity and having the same terms and issue date or dates.  (Section 2.6.) 2.6 of the Senior Indenture).

Unless the prospectus supplement that describes a particular series of debt securities provides otherwise indicated in the applicable Prospectus Supplement, Securitieswith respect to that series, debt securities may be presented for registration of transfer (duly endorsed or accompanied by a duly executed written instrument of transfer), at the office of the Senior Trustee maintained for suchthat purpose with respect to any series of Securities and referred to in the applicable Prospectus Supplement,prospectus supplement, without service charge and upon payment of any taxes and other governmental charges as described in the Senior Indenture.  SuchAny transfer or exchange will be effected upon being satisfiedthe Senior Trustee’s satisfaction with the documents of title and indemnity of the person making the request.  (Sections 2.6 and 2.7.) In2.7 of the event of any redemption of Securities of any series, theSenior Indenture.)

The Senior Trustee will not be required to exchange or register a transfer of any Securitiesdebt securities of sucha series selected, called or being called for redemption except, in the case of any Securitydebt security to be redeemed in part, the portion thereofof that debt security not to be so redeemed.  (Section 2.6.2.6 of the Senior Indenture.)  See "BOOK-ENTRY SYSTEM." PAYMENT AND PAYING AGENTS the information under the caption “Book-Entry System.”

Payment and Paying Agents

Principal, of and interest and premium, if any, on Securitiesdebt securities issued in the form of Global Securitiesglobal securities will be paid in the manner described below under the caption "BOOK-ENTRY SYSTEM."“Book-Entry System.”  Unless the prospectus supplement that describes a particular series of debt securities provides otherwise indicated in the applicable Prospectus Supplement,with respect to that series, principal, interest and premium, if any, on Securitiesdebt securities that are in the form of certificated securities will be paid by check mailed to the holder at such person'sthat person’s address as it appears in the register for the Securitiesdebt securities maintained by the Senior Trustee; however, a holder of $10,000,000 or more Securitiesof the debt securities having the same interest payment dates will be entitled to receive payments of interest by wire transfer, if appropriate wire transfer instructions have been received by the Senior Trustee on or prior to the applicable record date.  (Section 2.12.) Unless the prospectus supplement that describes a particular series of debt securities provides otherwise indicated in the applicable Prospectus Supplement,with respect to that series, the principal, of, and interest at maturity and premium, if any, on Securitiesdebt securities in the form of certificated securities will be payable in immediately available funds at the office of the Senior Trustee.  (Section 2.12.2.12 of the Senior Indenture.)

All monies paid by the Companyus to a paying agent for the payment of principal, of, interest or premium, if any, on any Security whichdebt securities that remain unclaimed at the end of two years after suchthat principal, interest or premium shall havehas become due and payable will be repaid to the Companyus, and the holder of such Securitythose debt securities will thereafter look only to the Companyus for payment thereof.of that principal, interest or premium.  (Section 4.4.4.4 of the Senior Indenture.) 4 EVENTS OF DEFAULT

Events of Default

The following is a summary of events that constitute events of default under the Senior Indenture: - default in the payment of principal of and premium, if any, on any Security when due and payable which continues for five days; -

                  default in the payment of interest on any Securitydebt security issued under the Senior Indenture when due which continuesand continuance of that default for 30 days; -

                  default in the performancepayment of principal and premium, if any, on any debt security issued under the Senior Indenture when due and payable and continuance of that default for five days;

                  failure to perform or breach of any of our other covenantcovenants or warranty of the Companyagreements in the debt securities or in the Senior Indenture and the continuation thereofof that failure or breach for 90 days after we have been given written notice to the Companyof that failure or breach as provided in the Senior Indenture; and - certain

                  specified events of bankruptcy, insolvency or reorganization of our company.

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(Section 7.1 of the Company. (Section 7.1.Senior Indenture.)

If an event of default occurs and is continuing, either the Senior Trustee or the holders of a majority in principal amount of the outstanding Securitiesdebt securities may declare the principal amount of all Securitiesdebt securities to be due and payable immediately.  At any time after an acceleration of the Securitiesdebt securities has been declared, but before a judgment or decree of the immediate payment of the principal amount of the Securitiesdebt securities has been obtained, if the Company payswe pay or depositsdeposit with the Senior Trustee a sum sufficient to pay all matured installments of interest and the principal and any premium whichthat has become due otherwise than by acceleration and all defaults shall have been cured or waived, then suchthat payment or deposit will cause an automatic rescission and annulment of the acceleration of the Securities.debt securities.  (Section 7.1.7.1 of the Senior Indenture.)

The Senior Trustee generally will be under no obligation to exercise any of its rights or powers under the Senior Indenture at the request or direction of any of the holders of debt securities unless such holders have offered acceptablereasonable indemnity to the Senior Trustee.  (Section 8.2.8.2 of the Senior Indenture.)  The holders of a majority in principal amount of the outstanding Securitiesdebt securities generally will have the right to direct the time, method and place of conducting any proceeding for any remedy available to the Senior Trustee, or of exercising any trust or power conferred on the Senior Trustee, with respectrelating to the Securities.debt securities.  (Section 7.7.7.7 of the Senior Indenture.)  Each holder of any Securitya debt security has the right to institute a proceeding with respectrelating to the Senior Indenture, but suchthis right is subject to certain conditions precedent specified in the Senior Indenture.  (Section 7.7.7.4 and 7.7 of the Senior Indenture.)  The Indenture provides that theSenior Trustee within 90 days after the occurrence of a default with respect to the Securities, is required to give the holders of the Securitiesdebt securities notice of suchthe occurrence of a default within 90 days of the occurrence of the default, unless cured or waived, but, exceptthe default is cured.  Except in the case of default in thea payment of principal of, or premium, if any, or interestdefault on any Securities,debt securities, however, the Senior Trustee may withhold such notice if it determines in good faith that it is in the interest of such holders to do so.  (Section 7.8.7.8 of the Senior Indenture.The Company isWe are required to deliver to the Senior Trustee each year a certificate as to whether, or not, to the knowledge of the officers signing such certificate, the Company iswe are in compliance with the conditions and covenants under the Senior Indenture.  (Section 5.5.5.5 of the Senior Indenture.) MODIFICATION The Company

Modification

We and the Senior Trustee may modify and amend the Senior Indenture withfrom time to time.

We will not need the consent of the holders of a majority in principal amountdebt securities for the following types of amendments, among others:

      to add to our covenants for the benefit of the outstanding Securities affected thereby, provided that no such modificationholders of the securities or amendment may, withoutsurrendering a right given to us in the Senior Indenture;

      to add security for the securities; or

      to make various other modifications, generally of a ministerial or immaterial nature.

(Section 12.1 of the Senior Indenture.)

We will need the consent of the holderholders of each outstanding Securitydebt security so affected thereby, (a)to do any of the following, among others:

      change the stated maturity date of any installmentdebt security;

      reduce the interest rate or extend the time of principalpayment of or interest on, any Security or any premium payable on the redemption thereof, or change the redemption price; (b)interest;

      reduce the principal amount of orany debt security, the interest or premium payable on any Security or reduce the amount of principal that could be declared due and payable prior to the stated maturity; (c)debt security;

      change the coindate on which any security may be redeemed or repaid;

      change  the currency of any payment of principal, of, or any premium or interest on any Security; (d)debt security; or

      impair the right of a holder of any debt security to institute suit for the enforcement of any payment on or with respectrelating to any Security; (e) reduce the percentage in principal amount of outstanding Securities, the consent of the holders of which is required tothat debt security.

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Additionally, we may not modify or amend the Indenture; or (f) modify the foregoingthese requirements or reduce the percentage of outstanding Securitiessecurities necessary to consent to the modification or amendment of the Senior Indenture or to waive any past default to less than a majority. The Company and the Trustee may modify and amend the Indenturedefaults without the consent of the holders (a) to add to the covenantsof all of the Company foroutstanding debt securities.

(Section 12.2 of the benefitSenior Indenture.)

Amendments requiring holders’ consent, other than those described in the above paragraph, will require the approval of the holders or to surrender a right conferred on the Company 5 in the Indenture; (b) to add security for the Securities; or (c) to make certain other modifications, generally of a ministerial or immaterial nature. (Sections 12.1majority in aggregate principal amount of the outstanding securities.  (Section 12.2 of the Senior Indenture.)

Defeasance and 12.2.) DEFEASANCE AND DISCHARGE Discharge

We may be discharged from all obligations in respectrelating to the Securitiesdebt securities and the Senior Indenture (except for certainspecified obligations such as obligations to register the transfer or exchange of Securities,debt securities, replace stolen, lost or mutilated Securitiesdebt securities and maintain paying agencies) if we irrevocably deposit with the Senior Trustee, in trust for the benefit of holders of Securities, moneydebt securities, cash or United StatesU.S. government obligations (or any combination thereof) which will provide enough moneysufficient to make all payments of principal, of, andpremium, if any, premium and interest on the Securitiesall outstanding debt securities on the dates suchthose payments are due.  In order toTo discharge suchthese obligations, we must deliver to the Senior Trustee an opinion of counsel to the effect that the holders of the Securitiesdebt securities will not recognize income, gain or loss for federal income tax purposes as a result of suchthe defeasance or discharge of the Senior Indenture.  Upon anyIf we discharge of our obligations as described above, the holders of Securitiesdebt securities must look only to such trust fund,the funds deposited with the Senior Trustee, and not us, for payments on the Securities.debt securities.  (Section 4.1.4.1 of the Senior Indenture.) CONSOLIDATION, MERGER AND SALE OF ASSETS

Consolidation, Merger and Sale of Assets; No Financial Covenants

We will not merge into any other corporation or sell or otherwise transfer all or substantially all of our assets unless (i)(1) the successor or transferee corporation assumes by supplemental indenture our obligations to pay the principal, interest and premium, and interestif any, on all of the Securitiesdebt securities and our obligation to perform every covenant of the Senior Indenture that we are to be performedperform or observed by the Companyobserve and (ii)(2) we or the successor or transferee corporation, as applicable, are not, immediately following such merger, sale or transfer, in default in the performance of any such covenant.of those covenants.  Upon any such merger, sale or transfer of all or substantially all of theour assets, of the Company, the successor or transferee corporation will succeed to, and be substituted for, and may exercise every rightall of our rights and power of,powers under the Company under theSenior Indenture with the same effect as if suchthe successor corporation had been named as us in the Company thereinSenior Indenture, and the Companywe will be released from all obligations under the Senior Indenture.  TheUnless the prospectus supplement that describes a particular series of debt securities provides otherwise with respect to that series, the Senior Indenture defineswill define all or substantially all of theour assets of the Company as being 50% or more of theour total assets of the Company as shown on theour balance sheet of the Company as of the end of the prior calendar year and specifically permitswill permit any such sale, transfer or conveyancedisposition during a calendar year of less than 50% of our total assets without the consent of the holders of the Securities.securities.  (Sections 11.1 and 11.2.11.2 of the Senior Indenture.) RESIGNATION OR REMOVAL OF TRUSTEE

Unless the prospectus supplement that describes a particular series of debt securities provides otherwise with respect to that series, the Senior Indenture will not contain any financial or other similar restrictive covenants.

Resignation or Removal of Senior Trustee

The Senior Trustee may resign at any time by notifying the Companyus in writing and specifying the day upon which the resignation is to take effect.  SuchThe resignation will not take effect, however, until a successor trustee has been appointed.  (Section 8.10.8.10 of the Senior Indenture.)

The holders of a majority in principal amount of the outstanding Securitiessecurities may remove the Senior Trustee at any time.  In addition, so long as no event of default or event which,that, with the giving of notice or lapse of time or both, would become an event of default has occurred and is continuing, we may remove the Senior Trustee upon notice to the holder of each Securitydebt security outstanding and appointment of a successor Senior Trustee.  (Section 8.10.8.10 of the Senior Indenture.) CONCERNING THE TRUSTEE Firstar

16



Concerning the Senior Trustee

U.S. Bank Milwaukee, National Association is the Senior Trustee.  We maintain banking relationships with the Senior Trustee in the ordinary course of business.  The Senior Trustee also acts as trustee for our first mortgage bonds. 6 bonds discussed above under “Description of the First Mortgage Bonds.”

BOOK-ENTRY SYSTEM

Each series of Securitiesfirst mortgage bonds or debt securities offered by this prospectus may be issued in the form of one or more Global Securitiesglobal first mortgage bonds or global debt securities, as applicable, representing all or part of suchthat series of Securities.securities.  This means that we will not issue certificates for suchthat series of Securitiessecurities to the holders.  Instead, a Global Securityglobal security representing suchthat series will be deposited with, or on behalf of, The Depository Trust Company ("DTC"),DTC, or its successor as depository (the "Depository")the Depository and registered in the name of the Depository or a nominee of the Depository.

The Depository will keep a computerized record of its participants (for example, your broker) whose clients have purchased the Securities.securities represented by a global security.  Unless it is exchanged in whole or in part for a certificated Security,security, a Global Securityglobal security may not be transferred, except that the Depository, its nominees and their successors may transfer a Global Securityglobal security as a whole to one another.

Beneficial interests in Global Securitiesglobal securities will be shown on, and transfers of interests will be made only through, records maintained by the Depository and its participants.  The laws of some jurisdictions require that certainsome purchasers take physical delivery of securities in definitive form.  These laws may impair the ability to transfer beneficial interests in a Global Security. global security.

We will wire principal, interest and any premium payments to the Depository or its nominee.  We and the trustee will treat the Depository or its nominee as the owner of the Global Securityglobal security for all purposes, including any notices and voting.  Accordingly, we, the applicable trustee and any paying agent will have no direct responsibility or liability to pay amounts due on a Global Securityglobal security to owners of beneficial interests in a Global Security. global security.

Unless otherwise specified in the Prospectus Supplement,prospectus supplement that describes a particular series of first mortgage bonds or debt securities, DTC will act as Depository for those Securitiessecurities issued as Global Securities.global securities.  The Securitiessecurities will be registered in the name of Cede & Co. (DTC's, DTC’s partnership nominee). nominee, or such other name as may be requested by an authorized representative of DTC.

DTC is a limited-purpose trust company organized under the New York Banking Law, a "banking organization"“banking organization” within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation"“clearing corporation” within the meaning of the New York Uniform Commercial Code and a "clearing agency"“clearing agency” registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934.Act.  DTC holds Securitiessecurities that its participants, ("Participants")or Direct Participants, deposit with DTC.  DTC also facilitates the post-trade settlement among Direct Participants of sales and other securities transactions such as transfers and pledges, in deposited securities through electronic computerized book-entry changes in Participants'transfers and pledges between Direct Participants’ accounts.  This eliminates the need for physical movement of securities certificates.  Direct Participants include Securitiesboth U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations and certain other organizations.  DTC is a wholly owned subsidiary of The Depository Trust & Clearing Corporation, or DTCC.  DTCC, in turn, is owned by a number of its directDirect Participants of DTC and Members of the National Securities Clearing Corporation, Government Securities Clearing Corporation, MBS Clearing Corporation and Emerging Markets Clearing Corporation, also subsidiaries of DTCC, as well as by the New York Stock Exchange, Inc., the American Stock Exchange Inc.,LLC and the National Association of Securities Dealers, Inc.Financial Industry Regulatory Authority.  Access to the DTC system is also available to others such as both U.S. and non-U.S. securities brokers and dealers, banks, and trust companies and clearing corporations that clear through or maintain a custodial relationship with a directDirect Participant, either directly or indirectly.indirectly, or Indirect Participants and, together with Director Participants, Participants.  The rules that applyDTC Rules applicable to DTC and its Participants are on file with the SEC.  ItMore information about DTC can be found at http://www.dtcc.com or http://www.dtc.org.

Purchases of securities under the DTC system must be made by or through Direct Participants, which will receive a credit for the securities on DTC’s records.  The ownership interest of each actual purchaser of each security, or Beneficial Owner, is DTC's current practice, upon receipt of any payment of principal or interest,in turn to credit Participants' accountsbe recorded on the payment date accordingDirect and Indirect Participants’ records.  Beneficial Owners will not receive written confirmation from DTC of their purchase.  Beneficial Owners are, however,

17



expected to receive written confirmations providing details of the transaction, as well as periodic statements of their respective holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction.  Transfers of beneficialownership interests in the Global Securitysecurities are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners.  Beneficial Owners will not receive certificates representing their ownership interests in the securities, except in the event that use of the book-entry system for the debt securities is discontinued.

To facilitate subsequent transfers, all securities deposited by Direct Participants with DTC are registered in the name of DTC’s partnership nominee, Cede & Co. or such other name as shownmay be requested by an authorized representative of DTC.  The deposit of securities with DTC and their registration in the name of Cede & Co. or such other nominee do not effect any change in beneficial ownership.  DTC has no knowledge of the actual Beneficial Owners of the Securities; DTC’s records reflect only the identity of the Direct Participants to whose accounts such securities are credited, which may or may not be the Beneficial Owners.  The Direct and Indirect Participants will remain responsible for keeping account of their holdings on DTC's records. In addition, itbehalf of their customers.

Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time.

Redemption notices shall be sent to DTC.  If less than all of the securities within a series are being redeemed, DTC’s practice is DTC's current practice to assign anydetermine by lot the amount of the interest of each Direct Participant in such series to be redeemed.

Neither DTC nor Cede & Co. (nor such other DTC nominee) will consent or vote with respect to the global securities unless authorized by a Direct Participant in accordance with DTC’s Procedures.  Under its usual procedures, DTC mails an omnibus proxy to us as soon as possible after the record date.  The omnibus proxy assigns Cede & Co.’s consenting or voting rights to those Direct Participants to whose accounts the securities are credited with Securities on athe record date (identified in a listing attached to the omnibus proxy).

Redemption proceeds, distributions and dividend payments on the global securities will be made to Cede & Co., or such other nominee as may be requested by using an omnibus proxy.authorized representative of DTC.  DTC’s practice is to credit Direct Participants’ accounts, upon DTC’s receipt of funds and corresponding detail information from us or the trustee on the payment date in accordance with their respective holdings shown on DTC’s records.  Payments by Participants to owners of beneficial interests in a Global Security, and voting by Participants,Beneficial Owners will be governed by thestanding instructions and customary practices, between the Participants and owners of beneficial interests, as is the case with securities held for the accountaccounts of customers in bearer form or registered in "street name." However, payments“street name,” and will be the responsibility of the Participantssuch Participant and not ourof DTC nor its nominee, the trustee, or us, subject to any statutory or regulatory requirements as may be in effect from time to time.  Payment of redemption proceeds, distributions and dividend payments to Cede & Co. (or such other nominee as may be requested by an authorized representative of DTC ) is the responsibility of us or thatthe trustee, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants.

DTC may discontinue providing its services as securities depository with respect to the global securities at any time by giving reasonable notice to us or the trustee.  7 Securities represented byUnder such circumstances, in the event that a Global Securitysuccessor securities depository is not obtained, securities certificates are required to be printed and delivered.

We may decide to discontinue use of the system of book-entry-only transfers through DTC (or a successor securities depository).  In that event, security certificates will be printed and delivered to DTC.

The global securities will be exchangeable for corresponding certificated Securities withsecurities registered in the same terms in authorized denominations only if:name of persons other than DTC or its nominee if (1) DTC (a) DTC notifies us that it is unwilling or unable to continue as Depositorydepository for any of the global securities or if DTC(b) at any time ceases to be a clearing agency registered under the Exchange Act, (2) an event of default occurs and is continuing with respect to the applicable lawseries of first mortgage bonds or debt securities or (3) we execute and a successor Depository is not appointed by us within 90 days; or (b) we determine notdeliver to require all of the Securities of a series to be represented by a Global Security and notify the trustee of our decision. an order that the global securities will be so exchangeable.

18



The information in this section concerning DTC and DTC'sDTC’s book-entry system has been obtained from DTC, and the Companywe and any underwriters, dealers or agents take no responsibilityare not responsible for the accuracy thereof. of the information or for the performance by DTC of its obligations under the rules and procedures governing its operations or otherwise.

Any underwriters, dealers or agents of any Securitiessecurities may be Direct Participants of DTC. 8 LEGAL OPINIONS Legal opinions relating to the Securities will be rendered by John D. Wilson, P.O. Box 8, 100 North Barstow Street, Eau Claire, Wisconsin 54702, General Counsel for the Company, and by Gardner, Carton & Douglas, 321 North Clark Street, Chicago, Illinois, counsel for any underwriters, dealers or agents named in a Prospectus Supplement. Matters pertaining to local laws will be passed upon by counsel for the Company and as to these matters Gardner, Carton & Douglas will rely on their opinions. Gardner, Carton & Douglas has acted from time to time as special counsel for the Company and NSP-Minnesota in connection with certain matters, including the proposed Merger with New Century Energies. EXPERTS The consolidated financial statements of the Company as of December 31, 1998 and 1997 and for each of the three years in the period ended December 31, 1998 incorporated in this Prospectus by reference to the Company's Annual Report on Form 10-K for the year ended December 31, 1998, have been so incorporated in reliance upon the report of PricewaterhouseCoopers LLP, independent accountants, given on the authority of said firm as experts in auditing and accounting.

19



PLAN OF DISTRIBUTION The Company intends

We intend to sell the Securitiessecurities offered by this prospectus to or through underwriters or dealers, and may also sell the Securitiessecurities directly to other purchasers or through agents, as described in the Prospectus Supplementprospectus supplement relating to an issue of Securities. securities.

The distribution of the Securitiessecurities described in this prospectus may be effected from time to time in one or more transactions at a fixed price or prices, which may be changed, or at market prices prevailing at the time of sale, at prices related to suchthe prevailing market prices or at negotiated prices.

In connection with the sale of the Securities,securities, underwriters may receive compensation from the Companyus or from purchasers of Securitiesthe securities for whom they may act as agents in the form of discounts, concessions or commissions.  Underwriters may sell Securitiesthe securities to or through dealers, and suchthose dealers may receive compensation in the form of discounts, concessions or commissions from the underwriters and/or commissions from the purchasers for whom they may act as agents.  Underwriters, dealers and agents that participate in the distribution of Securitiesthe securities may be deemed to be underwriters, and any discounts or commissions received by them from the Companyus and any profit on the resale of Securitiesthe securities by them may be deemed to be underwriting discounts and commissions under the Securities Act of 1933, (the "1933 Act").as amended, or the Securities Act.  Any such person who may be deemed to be an underwriter will be identified, and any such compensation received from the Companyus will be described in the Prospectus Supplement. prospectus supplement relating to an issue of securities.

Under agreements into which we may be entered into byenter in connection with the Company,sale of the securities, underwriters, dealers and agents who participate in the distribution of the Securitiessecurities may be entitled to indemnification by the Companyus against certainspecified liabilities, including liabilities under the 1933Securities Act.

No person has been authorized to give any information or to make any representation not contained in this Prospectusprospectus and, if given or made, suchthat information or representation must not be relied upon as having been authorized.  This Prospectusprospectus does not constitute an offer to sell or a solicitation of an offer to buy any of the Securitiessecurities offered herebyby this prospectus in any jurisdiction to any person to whom it is unlawful to make suchthe offer in suchthe jurisdiction.  Neither the delivery of this Prospectusprospectus nor any sale made hereunder shall,under this prospectus will, under any circumstances, create any implication that the information hereinin this prospectus is correct as of any time subsequent to the date hereofof this prospectus or that there has been no change in our affairs since that date.

LEGAL OPINIONS

Legal opinions relating to the affairsfirst mortgage bonds and debt securities offered by this prospectus will be rendered by our counsel, Michael C. Connelly, and Jones Day, Chicago, Illinois, counsel for our company.  Certain legal matters relating to the first mortgage bonds and senior unsecured debt securities will be passed upon by Simpson Thacher & Bartlett LLP, New York, New York, for any underwriters, dealers or agents named in a prospectus supplement.  Michael C. Connelly is our Vice President and General Counsel and is the beneficial owner of less than 1% of the Company sincecommon stock of our parent company, Xcel Energy.

EXPERTS

The consolidated financial statements and the related financial statement schedule incorporated in this prospectus by reference from the Company’s Annual Report on Form 10-K for the year ended December 31, 2007, have been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the adoption of Financial Accounting Standards Board (FASB) Interpretation No. 48, “Accounting for Uncertainty in Income Taxes — an interpretation of FASB Statement No. 109,”) which is incorporated herein by reference and has been so incorporated in reliance upon the report of such date. 9 NO PERSON HAS BEEN AUTHORIZED TO GIVE ANY INFORMATION OR TO MAKE ANY REPRESENTATION NOT CONTAINED IN THIS PROSPECTUS AND, IF GIVEN OR MADE, SUCH INFORMATION OR REPRESENTATION MUST NOT BE RELIED UPON AS HAVING BEEN AUTHORIZED. THIS PROSPECTUS DOES NOT CONSTITUTE AN OFFER TO SELL OR A SOLICITATION OF AN OFFER TO BUY ANY OF THE SECURITIES OFFERED HEREBY IN ANY JURISDICTION TO ANY PERSON TO WHOM IT IS UNLAWFUL TO MAKE SUCH OFFER IN SUCH JURISDICTION. NEITHER THE DELIVERY OF THIS PROSPECTUS NOR ANY SALE MADE HEREUNDER SHALL, UNDER ANY CIRCUMSTANCES, CREATE ANY IMPLICATION THAT THE INFORMATION HEREIN IS CORRECT AS OF ANY TIME SUBSEQUENT TO THE DATE HEREOF OR THAT THERE HAS BEEN NO CHANGE IN THE AFFAIRS OF THE COMPANY SINCE SUCH DATE. ------------------------ NORTHERN STATES POWER COMPANY (A WISCONSIN CORPORATION) DEBT SECURITIES TABLE OF CONTENTS
PAGE ----------- ABOUT THIS PROSPECTUS..................................................................................... 1 WHERE YOU CAN FIND MORE INFORMATION....................................................................... 1 NSP....................................................................................................... 2 PROPOSED MERGER........................................................................................... 2 USE OF PROCEEDS........................................................................................... 2 RATIO OF EARNINGS TO FIXED CHARGES........................................................................ 3 DESCRIPTION OF SECURITIES................................................................................. 3 BOOK-ENTRY SYSTEM......................................................................................... 7 LEGAL OPINIONS............................................................................................ 9 EXPERTS................................................................................................... 9 PLAN OF DISTRIBUTION...................................................................................... 9
firm given upon their authority as experts in accounting and auditing.

20



PART II II:
INFORMATION NOT REQUIRED IN PROSPECTUS ITEM

Item 14.  OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION. Other Expenses of Issuance and Distribution.

Set forth below is an estimate of the approximate amount of the registrant’s fees and expenses payable by the Company (other than underwriting discounts and commissions) in connection with the issuance of the Securities: Registration fee under the Securities Act of 1933......................... $ 22,240 Fee of Public Service Commission of Wisconsin............................. 1,000 Fees of Rating Agencies................................................... 30,000 Printing and engraving.................................................... 25,000 Accounting services....................................................... 30,000 Trustee's charges......................................................... 1,500 Expenses and counsel fees for qualification or registration of the Securities under state securities laws............................................. 10,000 Miscellaneous, including traveling, telephone, copying, shipping, postage, and other out-of-pocket expenses............................... 10,000 Total................................................................. $ 129,740
first mortgage bonds or senior unsecured debt securities:

Registration fee under the Securities Act of 1933

 

$

 9,825

*

Blue Sky fees

 

5,000

 

Accountant’s fees and expenses

 

75,000

 

Company counsel’s fees and expenses

 

75,000

 

Trustee’s fees and expenses

 

5,000

 

Rating agencies’ fees and expenses

 

200,000

 

Printing and engraving costs

 

75,000

 

Miscellaneous

 

5,175

 

Total fees and expenses

 

$

450,000

 


*            All but the first two items are estimated. ITEMestimated except the first

Item 15.  INDEMNIFICATION OF DIRECTORS AND OFFICERS. Indemnification of Director and Officers.

Sections 180.0850 through 180.0859 of the Wisconsin Statutes permit indemnification of officers and directors of domestic or foreign corporations under certain circumstances and subject to certain limitations.  Pursuant to authorization contained in the registrant’s Restated Articles of Incorporation, as amended, Section 7 of Article II of the Bylaws of the Companyregistrant contains provisions for indemnification of its directors and officers consistent with the provisions of Section 180.0850 through 180.0859 of the Wisconsin Statutes.

The Companyregistrant has obtained insurance policies indemnifying the Companyit and the Company'sits directors and officers against certain civil liabilities and related expenses. ITEM

Item 16.  EXHIBITS. Certain Exhibits listed below and marked with an asterisk (*) were filed with the Securities and Exchange Commission as Exhibits to certain Registration Statements under the Exhibit number indicated after each such Exhibit and are incorporated herein by this reference. These Registration Statements are identified as follows: .

(a)

Exhibit No. 2-6982 (c) No. 2-13463 (e) No. 2-36693 (g) No. 2-76146 (i) No. 33-20415 (b) No. 2-7825 (d) No. 2-23726 (f) No. 2-49757 (h) No. 33-6269 (j) No. 33-39831

- ------------------------ Registration Statement of NSP-Minnesota. II-1
EXHIBIT DESCRIPTION - ----------- -------------------------------------------------------------------------------------------------- 1.01

Description

1(a)

Form of Underwriting Agreement relatingwith respect to the Securities. *4.01A(a) Copyfirst mortgage bonds.

1(b)

Form of Trust Indenture, dated April 1, 1947, fromUnderwriting Agreement with respect to the Company to Firstar Bank Milwaukee, National Association (formerly known as First Wisconsin Trust Company), Trustee. (7.01) *4.01B(b) Copy of Supplemental Trust Indenture, dated March 1, 1949, being a supplemental instrument to Exhibit 4.01A hereto. (7.02) *4.01C(c) Copy of Supplemental Trust Indenture, dated June 1, 1957, being a supplemental instrument to Exhibit 4.01A hereto. (2.13) *4.01D(d) Copy of Supplemental Trust Indenture, dated August 1, 1964, being a supplemental instrument to Exhibit 4.01A hereto. (4.20) *4.01E(e) Copy of Supplemental Trust Indenture, dated December 1, 1969, being a supplemental instrument to Exhibit 4.01A hereto. (2.03E) *4.01F(f) Copy of Supplemental Trust Indenture, dated September 1, 1973, being a supplemental instrument to Exhibit 4.01A hereto. (2.03F) *4.01G(g) Copy of Supplemental Trust Indenture, dated February 1, 1982, being a supplemental instrument to Exhibit 4.01A hereto. (4.01G) *4.01H(g) Copy of Supplemental Trust Indenture, dated March 1, 1982, being a supplemental instrument to Exhibit 4.01A hereto. (4.01H) *4.01I(h) Copy of Supplemental Trust Indenture, dated June 1, 1986, being a supplemental instrument to Exhibit 4.01A hereto. (4.01I) *4.01J(i) Copy of Supplemental Trust Indenture, dated March 1, 1988, being a supplemental instrument to Exhibit 4.01A hereto. (4.01J) *4.01K(j) Copy of senior unsecured debt securities.

4(a)(1)*

Supplemental and Restated Trust Indenture, dated March 1, 1991, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto. (4.01K) 4.01L Copy of 4.01K to Registration Statement File No. 333-39831).

4(a)(2)*

Supplemental Trust Indenture, dated April 1, 1991, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01 to the Company's Quarterly Report on Form 10-Q (File No. 001-03140) for the quarterquarterly period ended March 31, 1991, and incorporated herein by reference. 4.01M Copy of 1991).

4(a)(3)*

Supplemental Trust Indenture, dated March 1, 1993, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01A to the Company's Current Report on Form 8-K (File No. 10-3140)001-03140) dated March 5, 1993, and incorporated herein by reference. 4.01N Copy of 1, 1993).

4(a)(4)*

Supplemental Trust Indenture, dated October 1, 1993, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01A4.01 to the Company's Current Report on Form 8-K (File No. 10-3140)001-03140) dated September 21, 1993, and incorporated herein by reference. 4.01O Copy of 1993).

4(a)(5)*

Supplemental Trust Indenture, dated December 1, 1996, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01A4.01 to the Company's Current Report on Form 8-K (File No. 10-3140)001-03140) dated December 12, 1996,1996).

4(a)(6)*

Supplemental Trust Indenture, dated September 1, 2003, between Northern States Power Company and incorporated hereinU.S. Bank National Association, as Successor Trustee (incorporated by reference. 4.01P reference to Exhibit 4.05 to Quarterly Report on Form 10-Q (File No. 001-03034) dated November 13, 2003).

4(a)(7)

Form of Supplemental Indenture fromestablishing a series of first mortgage bonds under the Trust Indenture referenced in Exhibit 4(a)(1) above, as supplemented.

II-1



Exhibit No.

Description

4(a)(8)

Form of First Mortgage Bonds (included in the Form of Supplemental Indenture referenced in Exhibit 4(a)(7) above).

4(b)(1)*

Trust Indenture, dated September 1, 2000, between Northern States Power Company to Firstarand U.S. Bank Milwaukee, National Association, 5.01 as Successor Trustee (incorporated by reference to Exhibit 4.01 to Current Report on Form 8-K (File No. 001-03140) dated September 25, 2000).

4(b)(2)*

Supplemental Trust Indenture, dated September 15, 2000, between Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.02 to Current Report on Form 8-K (File No. 001-03140) dated September 25, 2000).

4(b)(3)

Form of Supplemental Indenture establishing a series of senior unsecured debt securities under the Trust Indenture referenced in Exhibit 4(b)(1) above, as supplemented.

4(b)(4)

Form of Senior Unsecured Debt Securities (included in the Form of Supplemental Indenture in Exhibit 4(b)(3) above).

5

Opinion of John D. Wilson, Esq., as to legalityMichael C. Connelly regarding the validity of the Securities. 12.01certain securities.

12

Statement Regarding Computation of ratioRatio of earningsConsolidated Earnings to fixed charges. 23.01 Consolidated Fixed Charges.

23(a)

Consent of Independent Public Accountants--PricewaterhouseCoopers LLP. 23.02 Michael C. Connelly (included in Exhibit 5).

23(b)

Consent of Legal Counsel. 24.01 PowersDeloitte & Touche LLP.

24

Power of Attorney. 25.01

25

Form T-1 Statement of Eligibility of FirstarU.S. Bank Milwaukee, National Association, to act as Successor Trustee under the Trust Indenture that will securerelating to first mortgage bonds referenced in Exhibit 4(a)(1) above and the Securities. Trust Indenture relating to the senior unsecured debt securities referenced in Exhibit 4(b)(1) above, each as supplemented.

II-2 ITEM


*          Previously filed as indicated and incorporated herein by reference.

Item 17.  UNDERTAKINGS. Undertakings.

The undersigned registrant hereby undertakes: (1) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement: (i) to include any prospectus required by section 10(a)(3) of the Securities Act of 1933; (ii) to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represented no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee"

(1)

To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

(i)

to include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

(ii)

to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represented no more than a 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration statement; and (iii) to include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement; and

(iii)

to include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;

provided, however, that clauses (i) and (ii) above do not apply if the registration statement is on Form S-3 or Form S-8F-3 and the information required to be included in a post-effective amendment by those clauses is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to sectionSection 13 or sectionSection 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement or is contained in a form of prospectus filed pursuant to Rule 424(b) that is part of the registration statement. (2)

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That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. (3)

(2)   To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(3)   That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser:

(i)

If the registrant is relying on Rule 430B:

(A)

Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus was deemed part of and included in the registration statement; and

(B)

Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by Section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such effective date; or

(ii)

If the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

(5)   That, for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities:

The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

(i)    any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;

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(ii)

any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

(iii)

the portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and

(iv)

any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant'sregistrant’s annual report pursuant to sectionSection 13(a) or sectionSection 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan'splan’s annual report pursuant to sectionSection 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions described under Item 15, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue. II-3

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SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the Registrantregistrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-3 and has duly caused this Registration Statementregistration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Eau Claire, andMinneapolis, State of Wisconsin,Minnesota, on the 13th day of August 1999. June 24, 2008.

NORTHERN STATES POWER COMPANY

By: /s/ ROGER D. SANDEEN ----------------------------------------- Roger D. Sandeen VICE PRESIDENT, TREASURER AND CONTROLLER

/s/ GEORGE E. TYSON II

George E. Tyson II

Vice President and Treasurer

Pursuant to the requirements of the Securities Act of 1933, this Registration Statementregistration statement has been signed below by the following persons in the capacities and on the dates indicated.

SIGNATURE TITLE DATE - ------------------------------ -------------------------- -------------------

Signature

Title

Date

* - ------------------------------

Chairman and Director

June 24, 2008

Richard C. Kelly

*

President, Chief Executive Officer

June 24, 2008

Michael L. Swenson

and Director
(Principal Executive August 13, 1999 Jerome L. LarsenOfficer)

*

Vice President, Chief Financial Officer

June 24, 2008

Benjamin G.S. Fowke III

and Director PRESIDENT AND CHIEF EXECUTIVE * - ------------------------------
(Principal Financial Officer)

/s/ Teresa S. Madden

Vice President and August 13, 1999 Roger D. SandeenController

June 24, 2008

Teresa S. Madden

(Principal Accounting Officer VICE PRESIDENT, TREASURER AND CONTROLLER Officer)

*

Vice President and Director

June 24, 2008

Paul J. Bonavia

* - ------------------------------ Director August 13, 1999 H. Lyman Bretting * - ------------------------------ Director August 13, 1999 Ray A. Larson, Jr. * - ------------------------------ Director August 13, 1999 Larry G. Schnack * - ------------------------------ Director August 13, 1999 Loren L. Taylor * - ------------------------------ Director August 13, 1999 P.M. Gelatt By:

/s/ GEORGE E. TYSON II

  George E. Tyson II

  (Attorney-in-Fact)

  June 24, 2008

By: /s/ ROGER D. SANDEEN ------------------------- Roger D. Sandeen August 13, 1999 (ATTORNEY-IN-FACT)
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EXHIBIT INDEX

METHOD OF EXHIBIT NUMBER DESCRIPTION FILING - --------------- ------------------------------------------------------------------------------------- ------------- 1.01

Exhibit No.

Description

1(a)

Form of Underwriting Agreement relatingwith respect to the Securities. DT *4.01A (a) Copyfirst mortgage bonds.

1(b)

Form of Trust Indenture, dated April 1, 1947, fromUnderwriting Agreement with respect to the Company to Firstar Bank Milwaukee, National Association (formerly known as First Wisconsin Trust Company), Trustee. (7.01) *4.01B (b) Copy of Supplemental Trust Indenture, dated March 1, 1949, being a supplemental instrument to Exhibit 4.01A hereto. (7.02) *4.01C (c) Copy of Supplemental Trust Indenture, dated June 1, 1957, being a supplemental instrument to Exhibit 4.01A hereto. (2.13) *4.01D (d) Copy of Supplemental Trust Indenture, dated August 1, 1964, being a supplemental instrument to Exhibit 4.01A hereto. (4.20) *4.01E (e) Copy of Supplemental Trust Indenture, dated December 1, 1969, being a supplemental instrument to Exhibit 4.01A hereto. (2.03E) *4.01F (f) Copy of Supplemental Trust Indenture, dated September 1, 1973, being a supplemental instrument to Exhibit 4.01A hereto. (2.03F) *4.01G (g) Copy of Supplemental Trust Indenture, dated February 1, 1982, being a supplemental instrument to Exhibit 4.01A hereto. (4.01G) *4.01H (g) Copy of Supplemental Trust Indenture, dated March 1, 1982, being a supplemental instrument to Exhibit 4.01A hereto. (4.01H) *4.01I (h) Copy of Supplemental Trust Indenture, dated June 1, 1986, being a supplemental instrument to Exhibit 4.01A hereto. (4.01I) *4.01J (i) Copy of Supplemental Trust Indenture, dated March 1, 1988, being a supplemental instrument to Exhibit 4.01A hereto. (4.01J) *4.01K (j) Copy of senior unsecured debt securities.

4(a)(1)*

Supplemental and Restated Trust Indenture, dated March 1, 1991, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto. (4.01K) 4.01L Copy of 4.01K to Registration Statement File No. 333-39831).

4(a)(2)*

Supplemental Trust Indenture, dated April 1, 1991, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01 to the Company's Quarterly Report on Form 10-Q (File No. 001-03140) for the quarterquarterly period ended March 31, 1991, and incorporated herein by reference. 4.01M Copy of 1991).

4(a)(3)*

Supplemental Trust Indenture, dated March 1, 1993, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01A to the Company's Current Report on Form 8-K (File No. 10-3140)001-03140) dated March 5, 1993, and incorporated herein by reference. 4.01N Copy of 1, 1993).

4(a)(4)*

Supplemental Trust Indenture, dated October 1, 1993, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01A4.01 to the Company's Current Report on Form 8-K (File No. 10-3140)001-03140) dated September 21, 1993, and incorporated herein by reference. 4.01O Copy of 1993).

4(a)(5)*

Supplemental Trust Indenture, dated December 1, 1996, being a supplemental instrumentbetween Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to Exhibit 4.01A hereto, filed as Exhibit 4.01A4.01 to the Company's Current Report on Form 8-K (File No. 10-3140)001-03140) dated December 12, 1996,1996).

4(a)(6)*

Supplemental Trust Indenture, dated September 1, 2003, between Northern States Power Company and incorporated hereinU.S. Bank National Association, as Successor Trustee (incorporated by reference. 4.01P reference to Exhibit 4.05 to Quarterly Report on Form 10-Q (File No. 001-03034) dated November 13, 2003).

4(a)(7)

Form of Supplemental Indenture fromestablishing a series of first mortgage bonds under the Trust Indenture referenced in Exhibit 4(a)(1) above, as supplemented.

4(a)(8)

Form of First Mortgage Bonds (included in the Form of Supplemental Indenture referenced in Exhibit 4(a)(7) above).

4(b)(1)*

Trust Indenture, dated September 1, 2000, between Northern States Power Company and U.S. Bank National Association, as Successor Trustee (incorporated by reference to FirstarExhibit 4.01 to Current Report on Form 8-K (File No. 001-03140) dated September 25, 2000).

4(b)(2)*

Supplemental Trust Indenture, dated September 15, 2000, between Northern States Power Company and U.S. Bank Milwaukee, National Association. DT 5.01 Association, as Successor Trustee (incorporated by reference to Exhibit 4.02 to Current Report on Form 8-K (File No. 001-03140) dated September 25, 2000).

4(b)(3)

Form of Supplemental Indenture establishing a series of senior unsecured debt securities under the Trust Indenture referenced in Exhibit 4(b)(1) above, as supplemented.

4(b)(4)

Form of Senior Unsecured Debt Securities (included in the Form of Supplemental Indenture in Exhibit 4(b)(3) above).

5

Opinion of John D. Wilson, Esq., as to legalityMichael C. Connelly regarding the validity of the Securities. DT 12.01certain securities.

12

Statement Regarding Computation of ratioRatio of earningsConsolidated Earnings to fixed charges. DT 23.01 Consolidated Fixed Charges.

23(a)

Consent of Independent Public Accountants--PricewaterhouseCoopers LLP. DT 23.02 Michael C. Connelly (included in Exhibit 5).

23(b)

Consent of Legal Counsel. DT 24.01 PowersDeloitte & Touche LLP.

24

Power of Attorney. DT 25.01

25

Form T-1 Statement of Eligibility of FirstarU.S. Bank Milwaukee, National Association, to DT act as Successor Trustee under the Trust Indenture that will securerelating to first mortgage bonds referenced in Exhibit 4(a)(1) above and the Securities. Trust Indenture relating to the senior unsecured debt securities referenced in Exhibit 4(b)(1) above, each as supplemented.

DT--Filed electronically with this direct transmission


*      Previously filed as indicated and incorporated herein by reference.

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