CONSENT OF INDEPENDENT ACCOUNTANTS
==================================

We  hereby  consent  to  the  incorporation  by  reference  in  the Registration
Statement  on  Form S-3  (No.  333-85267)  of  Northern  States  Power   Company
(Wisconsin)  of  our  report  dated  January 31, 2000 relating to the  financial
statements, which appears in this Form 10-K.

/s/

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
March 14, 2000