Exhibit 23

                CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


     As independent public accountants, we hereby consent to the
incorporation by reference of our report dated June 28, 1994, included in
this Annual Report on Form 11-K for the year ended December 31, 1993 of The
Cincinnati Gas & Electric Company Savings Incentive Plan, into its
previously filed Registration Statement No. 33-45133.










                                   ARTHUR ANDERSEN & CO.




Cincinnati, Ohio,
June 28, 1994