EXHIBIT 18.3

LETTER RE:  CHANGE IN ACCOUNTING PRINCIPLE


Re:      Central and South West Corporation (CSW)
         West Texas Utilities Company (WTU)
         Form 10-Q Report for the quarter ended March 31, 1997

Ladies and Gentlemen:

         This letter is written to meet the requirements of Regulation S-K
calling for a letter from a registrant's independent accountants whenever there
has been a change in accounting principle or practice.

         As stated in Note 1 in the Notes to Financial Statements of this Form
10-Q, effective January 1, 1997, WTU began utilizing the Last-In First-Out
(LIFO) method for valuation of its fossil fuel inventory. Prior to 
January 1, 1997, WTU utilized a LIFO method for coal and a weighted average
costs method for fossil fuel inventories other than coal. The change was made to
be consistent with its coal inventory valuation method. The change in accounting
did not affect results of operations due to the regulatory treatment of such
costs.

         A complete coordinated set of financial and reporting standards for
determining the preferability of accounting principles among acceptable
alternative principles has not been established by the accounting profession.
Thus, we cannot make an objective determination of whether the change in
accounting described in the preceding paragraph is to a preferable method.
However, we have reviewed the pertinent factors, including those related to
financial reporting, in this particular case on a subjective basis, and our
opinion stated below is based on our determination made in this manner.

         We are of the opinion that the Corporation's change in method of
accounting is to an acceptable alternative method of accounting, which, based
upon the reasons stated for the change and our discussions with management, is
also preferable under the circumstances in this particular case. In arriving at
this opinion, we have relied on the business judgment and business planning of
your management. We have not made an audit in accordance with generally accepted
auditing standards of the financial statements of the three month period ended
March 31, 1997 or 1996 and, accordingly, we express no opinion thereon or on the
financial information filed as part of the Form 10-Q of which this letter is to
be an exhibit.


                                Very truly yours,



                               ARTHUR ANDERSEN LLP