Exhibit 13.A.1



                  Iowa-Illinois Gas and Electric Company




                                  1994  
Shareholders of Record

  Common                         22,839
  Preferred and Preference            3



Stock Listings:

     Iowa-Illinois' common stock is listed on the New York Stock
Exchange and on the Chicago Stock Exchange under the ticker
symbol "IWG."  Preference shares are traded in the over-the-
counter market.

     Many daily newspapers carry quotes on the common stock.