Exhibit 23



             CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




    As independent public accountants, we hereby consent to the
incorporation of our report dated February 22, 1994, related to the
1993 consolidated financial statements of PSI Resources, Inc.,
included in this Form 8-K, into The Cincinnati Gas & Electric
Company's previously filed Registration Statement File Nos.
33-38396, 33-45116, 33-45133, 33-45134, 33-50443 and 33-52335.




                                    ARTHUR ANDERSEN & CO.




Indianapolis, Indiana,
June 15, 1994.