<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from the
consolidated balance sheet of Iowa-Illinois Gas and Electric Company as of
September 30, 1994 and the related consolidated statements of income and cash
flows for the nine months ended September 30, 1994 and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-END>                               SEP-30-1994
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                   $1,006,431
<OTHER-PROPERTY-AND-INVEST>                    582,427
<TOTAL-CURRENT-ASSETS>                         113,725
<TOTAL-DEFERRED-CHARGES>                             0
<OTHER-ASSETS>                                 108,880
<TOTAL-ASSETS>                               1,811,463
<COMMON>                                       285,932
<CAPITAL-SURPLUS-PAID-IN>                            0
<RETAINED-EARNINGS>                            229,504
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 510,169
<PREFERRED-MANDATORY>                           50,000
<PREFERRED>                                     19,829
<LONG-TERM-DEBT-NET>                           579,848
<SHORT-TERM-NOTES>                              49,000
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  31,000
<LONG-TERM-DEBT-CURRENT-PORT>                   63,145
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                      9,668
<LEASES-CURRENT>                                   486
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 493,051
<TOT-CAPITALIZATION-AND-LIAB>                1,811,463
<GROSS-OPERATING-REVENUE>                      423,216
<INCOME-TAX-EXPENSE>                            24,868
<OTHER-OPERATING-EXPENSES>                     337,043
<TOTAL-OPERATING-EXPENSES>                     361,911
<OPERATING-INCOME-LOSS>                         61,305
<OTHER-INCOME-NET>                               8,417
<INCOME-BEFORE-INTEREST-EXPEN>                  69,722
<TOTAL-INTEREST-EXPENSE>                        17,791
<NET-INCOME>                                    51,931
<PREFERRED-STOCK-DIVIDENDS>                      3,610
<EARNINGS-AVAILABLE-FOR-COMM>                   48,321
<COMMON-STOCK-DIVIDENDS>                        38,146
<TOTAL-INTEREST-ON-BONDS>                       17,717
<CASH-FLOW-OPERATIONS>                         110,332
<EPS-PRIMARY>                                    $1.64
<EPS-DILUTED>                                    $1.64