Exhibit 23







          INDEPENDENT AUDITORS' CONSENT




          We  consent to  the  incorporation by  reference in  Registration
          Statement Nos. 33-61808 and 33-53007 of Kentucky Power Company on
          Form S-3 of our reports dated February 21, 1995, appearing in and
          incorporated by reference in  this Annual Report on Form  10-K of
          Kentucky Power Company for the year ended December 31, 1994.


          /s/ Deloitte & Touche LLP


          Deloitte & Touche LLP
          Columbus, Ohio
          March 28, 1995

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