Exhibit 23


           CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


     As independent public accountants, we hereby consent to the incorporation
of our report included in this Form 10-K, into the Company's previously filed
Registration Statements File No. 33-50075 of Kansas Gas and Electric Company on
Form S-3.




                                            ARTHUR ANDERSEN LLP
Kansas City, Missouri,
 January 27, 1999