Exhibit 23(a)



                       Consent of Independent Accountants


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our report dated  January 22,  1996,  which  appears on
page 21 of the 1995 Annual  Report to  Shareholders  of Minnesota  Power & Light
Company, which is incorporated by reference in Minnesota Power & Light Company's
Annual Report on Form 10-K for the year ended December 31, 1995. We also consent
to the  incorporation  by  reference  of our report on the  Financial  Statement
Schedule,  which  appears on page 37 of such Annual Report on Form 10-K. We also
consent to the reference to us under the heading  "Experts" in such Registration
Statement.



PRICE WATERHOUSE LLP

Price Waterhouse LLP
Minneapolis, Minnesota
November 18, 1996