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 in the Prospectus
constituting part of the Registration Statements on Form S-3
(Nos. 333-35129, 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 26, 1999 appearing on page 25 of this Form 10-
K.






PricewaterhouseCoopers LLP

St. Louis, Missouri




March 9, 1999