EXHIBIT (23)
                                  
                 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,  33-64639
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, 1997, appearing on Page 20 of this Form 10-K.

PRICE WATERHOUSE LLP

St. Louis, Missouri
March 17, 1997