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 27,  1997,  which  appears on
page 23 of the 1996 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, 1996. We also consent
to the  incorporation  by  reference  of our report on the  Financial  Statement
Schedule,  which  appears on page 32 of such Annual Report on Form 10-K. We also
consent to the  incorporation by reference in the Registration  Statement of our
report dated June 14, 1996, which appears on page 1 of the Annual Report on Form
11-K of the Minnesota  Power and Affiliated  Companies  Supplemental  Retirement
Plan for the year ended  December 31, 1995.  We also consent to the reference to
us under the heading "Experts" in such Registration Statement.



PRICE WATERHOUSE LLP

Price Waterhouse LLP
Minneapolis, Minnesota
May 8, 1997