CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the
incorporation by reference in Registration Statement No. 33-23081
on Form S-8 and Registration Statement No. 33-20329 on Form S-8
of our report dated January 28, 1993, covering the consolidated
balance sheet and statement of capitalization of Iowa-Illinois
Gas and Electric Company and Subsidiary Company as of December
31, 1992, and the related statements of income, retained earnings
and cash flows for each of the two years in the period ended
December 31, 1992, included in the Company's Form 10-K for the
year ended December 31, 1993, (Commission file number 1-3573). 
It should be noted that we have not audited any financial
statements of the Company subsequent to December 31, 1992, or
performed any audit procedures subsequent to the date of our
report.


                            /s/ARTHUR ANDERSEN & CO.
                               ARTHUR ANDERSEN & CO.



Chicago, Illinois
March 23, 1994