EX-23.a


DELOITTE & TOUCHE
    
Northwest Bank Building            Telephone:  (319) 322-4415    
101 West Second Street             Facsimile:  (319) 322-2002
Davenport, Iowa  52801-1813






INDEPENDENT AUDITORS' REPORT


Interstate Power Company:

We have audited the financial statements of Interstate Power
Company as of December 31, 1993 and 1992, and for each of the
three years in the period ended December 31, 1993, and have
issued our report thereon dated February 3, 1994, which report
includes an explanatory paragraph as to a change in accounting
for postretirement benefits other than pensions and for income
taxes;  such financial statements and report are included in your
1993 Annual Report to Stockholders and are incorporated herein by
reference.  Our audits also included the financial statement
schedules of Interstate Power Company, listed in Item 14.  These
financial statement schedules are the responsibility of the
Company's management.  Our responsibility is to express an
opinion based on our audits.  In our opinion, such financial
statement schedules, when considered in relation to the basic
financial statements taken as a whole, present fairly, in all
material respects, the information set forth therein.


/s/ Deloitte & Touche

Deloitte & Touche

February 3, 1994