Exhibit 16


August  18,  2000

Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

Commissioners:

We  have read the statements  made by Northern States  Power Company (Wisconsin)
(copy attached), which we understand will be filed with the Commission, pursuant
to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated August 18,
2000.  We agree with the statements concerning our  Firm  in  such  Form  8-K.

Yours  very  truly,

     /s/

PRICEWATERHOUSECOOPERS  LLP