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
and Registration Statement No. 33-53249 on Form S-3 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 the year then ended, included in the Company's Form 10-K for
the year ended December 31, 1994 (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.


                               ARTHUR ANDERSEN LLP



Chicago, Illinois
March 20, 1995