EXHIBIT (24)
                                                                     
                                  
                                  
                                  
                                  
                                  
                 CONSENT OF INDEPENDENT ACCOUNTANTS
                                  
                                  
We   hereby  consent  to  the  incorporation  by  reference  in   the
Registration  Statements on Form S-8 (Nos. 33-9238, 2-64667  and  33-
34807 which also serves as a Post-Effective Amendment to Form S-8 No.
2-67598)  and to the Prospectus constituting part of the Registration
Statements  on  Form S-3 (Nos. 33-52713, 33-56635 and 33-54539  which
also  serves as a Post-Effective Amendment to Form S-3 No.  33-35308)
of  The  Empire District Electric Company of our report dated January
16, 1995, appearing on Page 19 of this Form 10-K.




PRICE WATERHOUSE LLP

St. Louis, Missouri
                                                    February 24, 1995