United States
                       SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                   Form 10-Q
(Mark one)

  X    Quarterly report pursuant to Section 13 or 15(d) of the Securities 
       Exchange Act of 1934
                                             

       Transition report pursuant to Section 13 or 15(d) of the Securities 
       Exchange Act of 1934

For Quarter Ended       March 31, 1998         Commission File Number    10-3140

NORTHERN STATES POWER COMPANY, A WISCONSIN CORPORATION, MEETS THE CONDITIONS SET
FORTH  IN GENERAL INSTRUCTION H (1) AND (2) OF FORM 10-Q AND IS THEREFORE FILING
THIS  FORM  WITH  THE  REDUCED  DISCLOSURE  FORMAT.


                        Northern  States  Power  Company
          (Exact  name  of  registrant  as  specified  in  its  charter)

           Wisconsin                                   39-0508315
(State  or  other  jurisdiction  of         (I.R.S.Employer Identification  No.)
 incorporation  or  organization)

100  North  Barstow  Street,  Eau  Claire,  Wisconsin                 54703
   (Address  of principal executive officers)                       (Zip Code)

Registrant's  telephone  number,  including  area  code          (715) 839-2578
 
                                     NONE
Former name, former address and former fiscal year, if changed since last report

     Indicate  by  check  mark  whether the registrant (1) has filed all reports
required  to  be  filed by Section 13 or 15(d) of the Securities Exchange Act of
1934  during the preceding 12 months (or for such period that the Registrant was
required  to  file  such  reports),  and  (2)  has  been  subject to such filing
requirements  for  the  past  90  days.

                         Yes      X          No
                                -----

     Indicate  the  number of shares outstanding of each of the issuer's classes
of  common  stock,  as  of  the  latest  practicable  date.
  
        Class                                        Outstanding at May 14, 1998
  Common Stock, $100 par value                              862,000 shares

  All outstanding common stock is owned beneficially and of record by Northern 
States Power Company, a Minnesota corporation.



PART 1.  FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS



                   NORTHERN STATES POWER COMPANY (WISCONSIN)
                         STATEMENTS OF INCOME (UNAUDITED)




                                                                       Three Months Ended
                                                                            March 31
                                                                      --------------------      
                                                                        1998            1997
                                                                --------------------  ---------
                                                                                
        (Thousands of dollars)

OPERATING REVENUES
 Electric. . . . . . . . . . . . . . . . . . . . . . . . . . .  $            98,305   $ 98,872 
 Gas . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               31,763     39,376 
   Total.. . . . . . . . . . . . . . . . . . . . . . . . . . .              130,068    138,248 

OPERATING EXPENSES
 Purchased and interchange power . . . . . . . . . . . . . . .               48,117     46,713 
 Fuel for electric generation. . . . . . . . . . . . . . . . .                2,180      2,250 
 Gas purchased for resale. . . . . . . . . . . . . . . . . . .               21,746     27,792 
 Other operation.. . . . . . . . . . . . . . . . . . . . . . .               11,043     12,446 
 Maintenance.. . . . . . . . . . . . . . . . . . . . . . . . .                4,159      3,669 
 Administrative and general. . . . . . . . . . . . . . . . . .                5,070      4,670 
 Conservation and demand side management.. . . . . . . . . . .                2,234      2,234 
 Depreciation and amortization.. . . . . . . . . . . . . . . .                9,314      9,349 
 Taxes: Property and general.. . . . . . . . . . . . . . . . .                3,671      3,638 
            Current income tax . . . . . . . . . . . . . . . .                6,657      7,499 
            Deferred income tax. . . . . . . . . . . . . . . .                  510        949 
            Investment tax credits recognized. . . . . . . . .                 (215)      (220)
   Total . . . . . . . . . . . . . . . . . . . . . . . . . . .              114,486    120,989 
                                                                --------------------  ---------

OPERATING INCOME.. . . . . . . . . . . . . . . . . . . . . . .               15,582     17,259 

OTHER INCOME (EXPENSE)
 Other income and deductions - net of applicable income taxes.                  (14)        12 
 Allowance for funds used during construction - equity . . . .                   62         50 
  Total other income (expense) net . . . . . . . . . . . . . .                   48         62 
                                                                --------------------  ---------

INCOME BEFORE INTEREST CHARGES.. . . . . . . . . . . . . . . .               15,630     17,321 

INTEREST CHARGES
 Interest on long-term debt. . . . . . . . . . . . . . . . . .                4,071      4,080 
 Other interest and amortization.. . . . . . . . . . . . . . .                  696        705 
 Allowance for funds used during construction - debt . . . . .                  (73)       (72)
   Total interest charges. . . . . . . . . . . . . . . . . . .                4,694      4,713 
                                                                --------------------  ---------

NET INCOME . . . . . . . . . . . . . . . . . . . . . . . . . .  $            10,936   $ 12,608 
                                                                ====================  =========




     STATEMENTS OF RETAINED EARNINGS (UNAUDITED)
    -------------------------------------------
                                 Three Months Ended
                                      March 31
                                   1998      1997
                                ---------  ---------
                                      
Balance at beginning of period.  $244,171   $234,751 

Net income for period . . . . .    10,936     12,608 

Dividends paid to parent. . . .    (6,551)    (6,999)
                                 ---------  ---------

Balance at end of period. . . .  $248,556   $240,360 
                                 =========  =========


The  Notes  to  Financial  Statements  are an integral part of the Statements of
Income  and  Retained  Earnings.






                    NORTHERN STATES POWER COMPANY (WISCONSIN)
                           BALANCE SHEETS (UNAUDITED)
                           --------------------------
                                                                                       March 31,          December 31,
                                                                                         1998                 1997
                                                                                -----------------------  --------------
                                                                                                   
ASSETS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  (Thousands of dollars)
UTILITY PLANT
  Electric.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $              936,957   $     931,752 
  Gas. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 105,571         105,362 
  Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  73,288          70,892 
      Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               1,115,816       1,108,006 
    Accumulated provision for depreciation . . . . . . . . . . . . . . . . . .                (433,360)       (426,723)
      Net utility plant. . . . . . . . . . . . . . . . . . . . . . . . . . . .                 682,456         681,283 

CURRENT ASSETS
  Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   2,325              31 
  Accounts receivable - net. . . . . . . . . . . . . . . . . . . . . . . . . .                  36,100          38,102 
  Fuel inventories - at average cost.. . . . . . . . . . . . . . . . . . . . .                   6,021          12,073 
  Other materials and supplies inventories - at average cost.. . . . . . . . .                   6,493           5,604 
  Unbilled utility revenues. . . . . . . . . . . . . . . . . . . . . . . . . .                  13,129          16,376 
  Prepayments and other. . . . . . . . . . . . . . . . . . . . . . . . . . . .                   9,199          12,135 
    Total current assets . . . . . . . . . . . . . . . . . . . . . . . . . . .                  73,267          84,321 

OTHER ASSETS
  Regulatory assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  35,790          35,634 
  Other investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   8,518           8,166 
  Federal income tax receivable. . . . . . . . . . . . . . . . . . . . . . . .                   3,307           3,307 
  Nonutility property - net of accumulated depreciation. . . . . . . . . . . .                   2,762           2,752 
  Unamortized debt expense . . . . . . . . . . . . . . . . . . . . . . . . . .                   1,738           1,761 
  Long-term prepayments and deferred charges.. . . . . . . . . . . . . . . . .                   8,660           7,411 
     Total other assets. . . . . . . . . . . . . . . . . . . . . . . . . . . .                  60,775          59,031 

      TOTAL ASSETS.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $              816,498   $     824,635 
                                                                                =======================  ==============

LIABILITIES AND EQUITY
CAPITALIZATION
  Common stock - authorized 870,000 shares of $100 par value,
      issued shares:  1998 and 1997, 862,000 . . . . . . . . . . . . . . . . .  $               86,200   $      86,200 
    Premium on common stock. . . . . . . . . . . . . . . . . . . . . . . . . .                  10,461          10,461 
    Retained earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 248,556         244,171 
      Total common stock equity. . . . . . . . . . . . . . . . . . . . . . . .                 345,217         340,832 

  Long-term debt.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 231,797         231,775 
                                                                                -----------------------  --------------

      Total capitalization . . . . . . . . . . . . . . . . . . . . . . . . . .                 577,014         572,607 

CURRENT LIABILITIES
  Notes payable - parent company.. . . . . . . . . . . . . . . . . . . . . . .                  22,200          45,300 
  Accounts payable.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   9,320          13,844 
  Payable to affiliate companies (principally parent). . . . . . . . . . . . .                  22,632          15,682 
  Salaries, wages, and vacation pay accrued. . . . . . . . . . . . . . . . . .                   5,625           6,089 
  Taxes accrued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   5,680           1,775 
  Interest accrued.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   4,110           4,187 
  Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   8,008           4,897 
      Total current liabilities. . . . . . . . . . . . . . . . . . . . . . . .                  77,575          91,774 

OTHER LIABILITIES
  Accumulated deferred income taxes. . . . . . . . . . . . . . . . . . . . . .                 106,600         105,850 
  Accumulated deferred investment tax credits. . . . . . . . . . . . . . . . .                  18,755          18,970 
  Regulatory liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . .                  20,134          19,306 
  Customer advances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   8,482           8,192 
  Benefit obligations and other. . . . . . . . . . . . . . . . . . . . . . . .                   7,938           7,936 
      Total other liabilities. . . . . . . . . . . . . . . . . . . . . . . . .                 161,909         160,254 

 COMMITMENTS AND CONTINGENT LIABILITIES (SEE NOTE 3)

        TOTAL LIABILITIES AND EQUITY . . . . . . . . . . . . . . . . . . . . .  $              816,498   $     824,635 
                                                                                =======================  ==============


The Notes to Financial Statements are an integral part of the Balance Sheets.





                              NORTHERN STATES POWER COMPANY (WISCONSIN)
                                 STATEMENTS OF CASH FLOWS (UNAUDITED)

                                                                             Three Months Ended
                                                                                  March 31
                                                                            --------------------      
                                                                              1998       1997
                                                                            ---------  --------
                                                                                 
    (Thousands of dollars)

CASH FLOWS FROM OPERATING ACTIVITIES:
   Net Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 10,936   $12,608 
   Adjustments to reconcile net income to cash from operating activities:
     Depreciation and amortization.. . . . . . . . . . . . . . . . . . . .     9,546     9,648 
     Deferred income taxes.. . . . . . . . . . . . . . . . . . . . . . . .       507       492 
     Deferred investment tax credits recognized. . . . . . . . . . . . . .      (215)     (220)
     Allowance for funds used during construction - equity . . . . . . . .       (62)      (50)
   Cash provided by changes in working capital . . . . . . . . . . . . . .    22,797    12,596 
   Cash used for changes in other assets and liabilities . . . . . . . . .      (415)   (1,051)

  Net cash provided by operating activities. . . . . . . . . . . . . . . .    43,094    34,023 
                                                                           ----------  --------

CASH  FLOWS  FROM  INVESTING  ACTIVITIES:

   Capital expenditures. . . . . . . . . . . . . . . . . . . . . . . . . .   (10,523)   (9,145)
   Decrease in construction payables . . . . . . . . . . . . . . . . . . .      (381)      (63)
   Allowance for funds used during construction - equity . . . . . . . . .        62        50 
   Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      (307)     (339)

  Net cash used for investing activities . . . . . . . . . . . . . . . . .   (11,149)   (9,497)
                                                                             --------   -------
                                                                           
CASH  FLOWS  FROM  FINANCING  ACTIVITIES:

   Repayment of notes payable to parent - net. . . . . . . . . . . . . . .   (23,100)  (15,900)
   Dividends paid to parent. . . . . . . . . . . . . . . . . . . . . . . .    (6,551)   (6,999)

  Net cash used for financing activities . . . . . . . . . . . . . . . . .   (29,651)  (22,899)
                                                                             --------  --------
Net increase (decrease) in cash and cash equivalents . . . . . . . . . . .     2,294     1,627

Cash and cash equivalents at beginning of period.. . . . . . . . . . . . .        31       208
                                                                             --------  --------

Cash and cash equivalents at end of period . . . . .                          $2,325    $1,835
                                                                             ========  ========



The Notes to Financial Statements are an integral part of the Statements of Cash
Flows.


                        NORTHERN STATES POWER COMPANY (WISCONSIN)

                             NOTES TO FINANCIAL STATEMENTS

     The Company is a wholly owned subsidiary of Northern  States Power Company,
a Minnesota corporation (NSPM).

     In  the  opinion  of  management,  the  accompanying  unaudited   financial
statements  contain  all  adjustments  necessary to present fairly the financial
position  of  Northern  States  Power  Company,  a  Wisconsin  corporation  (the
Company),  as of March 31, 1998 and Dec. 31, 1997, the results of its operations
for  the  three  months ended March 31, 1998 and 1997 and its cash flows for the
three  months  ended  March  31,  1998  and  1997. Due to the seasonality of the
Company's  electric  and  gas  sales,  operating  results  on  a  quarterly  and
year-to-date basis are not necessarily an appropriate base from which to project
annual  results.

     The  accounting policies followed by the Company are set forth in Note 1 to
the  Company's  financial  statements  in its Annual Report on Form 10-K for the
year ended Dec. 31, 1997 (1997 Form 10-K). The following notes should be read in
conjunction  with  such  policies  and  other  disclosures  in  the  Form  10-K.

1.      BUSINESS  DEVELOPMENTS
- ------------------------------

     UNION  NEGOTIATIONS  -  Five  locals  of  the  International Brotherhood of
Electrical  Workers  have  accepted  NSPM's  and the Company's proposal to begin
midterm  contract negotiations to modify or create new work rules, practices and
operations to improve work force productivity. If these midterm negotiations are
successfully completed by Dec. 31, 1998, NSPM and the Company  will then propose
a  three-year  contract  extension  with  changes to wages and benefits.  If the
contract  extension  is ratified, new terms and conditions will become effective
Jan. 1, 2000. The existing labor agreements will stay in effect through Dec. 31,
1999  unless  they  are  extended or modified in response to these negotiations.

     INCREASE  IN  COMMON  STOCK AUTHORIZED - On May 6, 1998, the Company's sole
shareholder  approved an increase in the number of common shares authorized from
870,000  to  1  million.

      LOSS  OF  CUSTOMER  -  In  early  1998,  officials of the Fort James Corp.
announced  that  its  Ashland, Wis. paper mill would close on or about March 21,
1998.   The mill was the third largest employer in Ashland County and was one of
the Company's ten largest electric and gas customers.  It purchased in excess of
$2  million of utility services from the Company annually.  The effect of losing
this  customer  was  adjusted  in  the  1998  rate  filing.

2.      REGULATION  AND  RATE  MATTERS
- --------------------------------

     1997  WISCONSIN  RATE FILINGS - The Company continues to collect an interim
surcharge  of  $0.00043 per kilowatt-hour (Kwh) from its Wisconsin customers for
the  recovery  of  fuel  and purchased power costs incurred during the summer of
1997.  The  surcharge  was  requested because fuel and purchased power costs had
risen  beyond  the  amount  included  in the Company's current base rates due to
unplanned  and extended outages at NSPM's nuclear generating stations and higher
than  projected  wheeling  costs  associated with power purchases. The surcharge
will  continue in effect on an interim basis until the next rate order is issued
and  is  subject  to refund pending final Public Service Commission of Wisconsin
(PSCW)  review.

     In  its  order  regarding the Company's 1997 rates, the PSCW denied current
rate recovery of the federal government's assessment for the decommissioning and
decontamination  of  federal  uranium  enrichment  facilities  based  on a court
decision  involving  another  utility that these assessments were unlawful.  The
PSCW, however, did state that it would allow future rate recovery of these costs
with  interest  if  the  courts ultimately decided the assessments must be paid.
While  the  case  was under appeal, the Company continued to pay the assessments
and  defer  the  cost as a regulatory asset. At March 31, 1998 $718,000 had been
deferred. On May  6, 1997, the United States Court of Appeals reversed the lower
court's  earlier decision that these assessments were unlawful. Accordingly, the
Company  has  requested recovery of current and deferred assessments in its 1998
retail  electric  rate  filing  as  discussed  below.

     1998  WISCONSIN  RATE FILINGS - The Company filed Wisconsin retail electric
and  gas  rate cases with the PSCW on Nov. 14, 1997 for the test year 1998.  The
Company  requested a 4.3 percent increase, approximately $12.7 million annually,
in  retail electric revenue and a 1.9 percent or $1.7 million decrease in retail
gas  revenue.  In  April 1998, PSCW staff recommended a $3.8 million increase in
annual  electric  revenue,  and  a  $2.5 million decrease in annual gas revenue,
based  on a much lower recommended return on common equity of 11.25 percent.  In
a recent rate case decision for another large Wisconsin public utility, the PSCW
found  a  12.2  percent  return  on  equity  reasonable.    Although the Company
requested  that new rates become effective during the second quarter of 1998, it
appears  that  a  final  PSCW  rate  order  will not be received until the third
quarter  of  1998,  which  would  delay  the  implementation  of  new  rates.

     NETWORK  TRANSMISSION  SERVICE  COSTS  (NTS)  -  In  July 1997, the Company
received  authorization  from  the PSCW to defer its share of NTS costs incurred
after  May  23,  1997.  Beginning in the third quarter of1997, the Company began
deferring  these  costs,  including  a  retroactive  adjustment to May 23, 1997.
Through March 31, 1998, $2.4 million of NTS costs had been deferred. Recovery of
deferred  NTS  costs was sought in the Company's 1998 retail electric rate case.

    1998  FERC  RATE FILING - On Feb. 17, 1998 NSP filed an application with the
FERC  to  increase its rates for point-to point transmission service.  As filed,
the  proposed  rates  increase  the  Company's  annual  transmission revenues by
approximately  $600,000.

     FERC  Order  No. 888 requires utilities to offer, among other services, NTS
to qualifying customers.  Under NTS, NSP and other qualifying regional utilities
share  the  costs of operating and maintaining the regional transmission network
which  NSP  uses, net of related network revenues, based on each company's share
of  the  total  network  load.  Each FERC regulated utility files a transmission
tariff  containing  cost information that is used as the basis for NTS rates. In
March  1998  NSP  filed  a revision to update its NTS information with the FERC,
which  is  expected  to  support  reductions  in  NSP's  NTS  costs.

     In  April  1998,  the  FERC  voted  to  accept  and  consolidate  both  the
point-to-point  and NTS transmission filings, and deferred the effective date of
the  rate  changes to Oct. 1, 1998.  The proposed increases would be placed into
effect  subject  to  refund.

    CONSTRUCTION  AUTHORIZATION  -  On  April  7,  1998,  the  PSCW approved the
Company's  request  to  construct  a new 161 Kilovolt electric transmission line
between  Stone  Lake,  Wis.  and the Bay Front Generating Plant in Ashland, Wis.
The  new  line  is  needed to maintain reliable electric service to northwestern
Wisconsin.   Construction is scheduled to begin in 1999 and the line is expected
to  be  in  service  by  2001.    The  estimated  cost  is  $37  million.

     INDUSTRY  RESTRUCTURING - On April 28, 1998, 1997 Wisconsin Act 204  became
law.  Act  204  includes  provisions  which  require  the PSCW to order a public
utility   that  owns  transmission   facilities  to  transfer   control  of  its
transmission  facilities  to  an independent system operator (ISO) or divest the
public  utility's  interest  in  its  transmission  facilities to an independent
transmission  owner  (ITO)  if  the  public  utility has not already transferred
control    to  an  ISO    or  divested to an ITO by June 30, 2000. Under certain
circumstances  the  PSCW  has  authority to waive imposition of such an order on
June  30,  2000.   At Dec. 31, 1997, the Company owned approximately 2,390 miles
of  transmission  lines  with  a  book  value of $87.9 million.  The Company may
attempt  to  obtain  legislative  amendment in 1999 of the mandatory transfer or
divestiture  requirements  and  is  also  considering    whether  to  judicially
challenge  the transmission transfer or divestiture requirements of the new law.

     On  April  30,  1998,  the Michigan Electric and Gas Association (MEGA), on
behalf of the Company, other investor-owned electric utilities serving the upper
peninsula  of  Michigan,  and  Alpena Power Company, communicated the utilities'
position  regarding  the  implementation of a retail access program in Michigan.
MEGA  and  the  Company  support:

- -     a joint study to develop a common methodology for retail access filings of
the utilities to ensure that all affected customers are provided with consistent
and  reliable  information  before  they  are  asked  to  choose  an alternative
supplier.      It  recommends  that the study be commissioned by Sept. 30, 1998,

- -     utility filing of individual rate cases, following the study, to determine
the  division  between  a utility's transmission and distribution facilities and
the  proper classification of generation and transmission connecting facilities,
and  a  reallocation  of rates among customer classes based on the cost to serve
each  class,

- -      a direct access tariff case filing three months after the individual rate
case  decisions  (but  no  later  than  April  1,  2000),

- -     a single, fixed date prior to the end of 2001 for the introduction of open
access.  If  a single date is not agreeable, MEGA believes it reasonable to give
10  percent  of  utilities'  load open access on Jan. 1, 2001, and the remaining
load  open  access  on  Jan.  1,  2002,  and  that

- -          prudently  incurred  costs of implementing the open access program be
covered  by  a  generic  accounting  order  authorizing  recovery  from Michigan
customers.

     WISCONSIN  PURCHASED  GAS  ADJUSTMENT  CLAUSE  -  In  March  1996, the PSCW
conducted  a  generic  hearing  to consider alternative incentive-based gas cost
recovery  mechanisms  to  replace  the  current  purchased gas adjustment clause
(PGA).    In November 1996, the PSCW issued an order with general guidelines for
incentive-based  gas  cost recovery mechanisms as well as "modified one-for-one"
gas  cost  recovery  mechanisms.    All  major  gas  utilities in Wisconsin were
required to file a proposal to replace their current PGA.  On Sept. 29, 1997 the
Company  filed  its  proposal with the PSCW.  The PSCW has decided to review the
Company's  proposal  in  conjunction  with  its  1998  rate  case.

     In  the  Company's proposal, allowable gas commodity cost recovery would be
based  on a benchmark index which is, in turn, based on the market price of gas.
The  allowable cost recovery of the remaining components of the cost of gas (for
example,  fixed  pipeline  transportation  costs,  supply reservation costs, and
other costs approved by the FERC) would be based on actual costs incurred, as is
the  case  with  the  Company's  current  PGA.

     The PSCW's decision on the Company's 1998 rate case, including the gas cost
recovery  mechanism, is expected in the third quarter of 1998.  If the Company's
proposal  is  approved,  the  financial  impact  of  the  new  gas cost recovery
mechanism  will be substantially the same as with the current PGA. Approximately
70 percent of the Company's gas revenues represent recovery of gas costs through
the  PGA  mechanism.

     EAU CLAIRE LIQUEFIED NATURAL GAS (LNG) PLANT - The Company's Eau Claire LNG
'peak  shaving'  plant  stores  LNG that can be used to supplement the Company's
natural  gas  supply  during periods of high demand.  In the past this plant was
also  used to supplement the gas supply of other utilities and, as a result, was
subject to FERC jurisdiction.  Since the Company no longer provides this service
to  other  utilities,  it  filed  an  application  with  the FERC to abandon its
jurisdiction over the Eau Claire LNG plant, which would leave the PSCW with sole
jurisdiction.    In June 1997 the FERC dismissed the filing in its entirety.  In
late October 1997, the FERC voted to grant (in part) the Company's request for a
rehearing of the filings seeking abandonment of the FERC's jurisdiction over the
Eau  Claire  LNG  plant.    In 1998, the Company filed notice of the abandonment
effective  Dec.  31,  1997.

     PRODUCER  REFUND  -  In  September  1997,  the  Federal  Energy  Regulatory
Commission   (FERC)  ruled  that  Kansas natural gas  producers   must    refund
improperly collected  Kansas  ad  valorem  tax collected from 1983 to 1988  plus
interest to their  customers. During this period, Northern Natural Gas (NNG) had
bought gas from  Kansas producers and resold it to  the Company under terms that
require NNG to pass  any refund  from the  producers back  to the Company.    In
December 1997   NNG received  one $30   million refund and,  in turn,   refunded
$538,000 to the Company. In March, 1998, NNG received an additional $4.2 million
of which $69,000 was refunded to the  Company. However, the Kansas producers are
appealing  the FERC order and  are also pursuing federal legislation to overturn
the FERC order.   In February  1998,  the  FERC  ruled that the Kansas producers
could place disputed refunds in escrow  and  that  pipelines  such  as NNG could
recollect refunded amounts  if  final  refunds are less than those already paid.

     Because  regulators  have  not  yet  decided  whether  the  refunds must be
returned to the Kansas gas producers, the Company has not yet passed the refunds
back to its customers.  A regulatory liability of $607,000 has been recorded for
the  Company's  responsibility to pay the refund either to its customers or NNG.

3.          COMMITMENTS  AND  CONTINGENT  LIABILITIES
- --          -----------------------------------------

     ENVIRONMENTAL  CONTINGENCIES  -  As  discussed  in  Note 8 to the Financial
Statements in  the 1997  Form 10-K, the Company  has been named as one  of three
potentially responsible parties in connection with  environmental  contamination
at  a  site in Ashland, Wis.

      At  March  31,  1998,  the  Company  had  recorded  a  regulatory asset of
approximately  $1,327,000  related  to the estimated future remediation costs of
the  Ashland site, plus the amount actually paid to date for remediation at that
site  less the amount which the PSCW has allowed the Company to recover from its
customers.  The  PSCW  authorized  recovery  of  the  amount  paid through 1995,
$353,000,  over  a two year period beginning in 1997.  The Company has asked for
recovery of an additional $293,000 over a two year period in its 1998 rate case.

4.  PENSION  COSTS
- ------------------

     Effective  Jan.  1,  1998,  the  Company  changed its method of recognizing
actuarial  gains  and  losses included in pension costs under SFAS No. 87.   The
new  method was  adopted to  reduce the  volatility of  accrued pension costs by
amortizing actuarial gains and losses  related to pension asset performance over
the longest period allowed by SFAS No. 87. The effect of this change is expected
to be a decrease in pension costs (represented by an increase in pension accrual
credits) of approximately  $2.5  million  for the full year 1998, including $1.8
million related to periods prior to the change.



Item 2          MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
                     CONDITION AND RESULTS OF OPERATION

     Discussion  of  financial condition and liquidity is omitted per conditions
set  forth  in  general instructions H (1) and (2) of Form 10-Q for wholly-owned
subsidiaries  (reduced  disclosure  format).

     The  Company's  net  income  for the quarter ended March 31, 1998 was $10.9
million,  a decrease of $1.7 million from the comparable period a year ago.  The
following  analysis  summarizes the specific revenue and expense items impacting
these  results.

     Except  for  the  historical  statements  contained   herein,  the  matters
discussed  in  the   following  discussion  and   analysis  are  forward-looking
statements  that  are  subject  to certain risks, uncertainties and assumptions.
Such  forward-looking  statements are intended to be identified in this document
by  the  words  "anticipate",  "estimate",  "expect",  "objective",  "possible",
"potential"  and  similar  expressions.    Actual  results  may vary materially.
Factors  that  could  cause actual results to differ materially include, but are
not  limited  to: general economic conditions, including their impact on capital
expenditures;  business  conditions in the energy industry; competitive factors;
unusual  weather;  changes  in  federal or state legislation; and the other risk
factors  listed  from time to time by the Company in reports filed with the SEC,
including  Exhibit 99.01 to this report on Form 10-Q for the quarter ended March
31,  1998.

First  Quarter  1998  Compared  with  First  Quarter  1997
- ----------------------------------------------------------

     ELECTRIC  REVENUES  in  total  decreased $0.6 million or 0.6 percent in the
first  quarter  of  1998  compared  with  the first quarter of 1997 due to lower
billings  to  NSPM. Electric revenues from sales to customers were approximately
the  same  for  both periods.  The warmer than normal winter weather in 1998 was
offset  by    customer  and sales growth.    On a weather-adjusted basis,  sales
increased  3.6  percent in the first quarter of 1998 compared to the same period
in  1997.

     GAS REVENUES decreased $7.6 million or 19.3 percent in the first quarter of
1998  compared  with  the  first  quarter  of 1997 due to lower sales levels and
natural  gas  related  price  decreases.  Total gas sales volumes decreased 14.4
percent  in the first quarter of 1998 compared to the same period in 1997 due to
warmer  than  normal  winter weather and lower interruptible sales.  Lower costs
per unit of gas, as discussed below, are reflected in customer rates through the
purchased  gas  adjustment  clause  mechanism.

     PURCHASED  AND  INTERCHANGE POWER and FUEL FOR ELECTRIC GENERATION together
increased  $1.3  million or 2.7 percent for first quarter 1998 compared to first
quarter  1997  due  to  additional  power purchases from NSPM in 1998 for system
requirements  and    higher  demand  expenses  billed  from  NSPM  in  1998.

     GAS  PURCHASED  FOR  RESALE  decreased  $6.0 million or 21.8 percent in the
first  quarter  1998 compared to the first quarter 1997 due to reduced purchases
to  support  lower sales volumes and a 3.2 percent decrease in the per unit cost
of  purchased  gas.

     OTHER  OPERATION,  MAINTENANCE,  AND  ADMINISTRATIVE  AND  GENERAL expenses
together  decreased  $0.5  million  or  2.5 percent in the first quarter of 1998
compared  to  the  same  period  in  1997.    Lower  generating and transmission
operating  expenses  in  1998  were  partially offset by higher customer service
expenses,  distribution  maintenance  expenses,  and  employee benefit expenses.
Transmission  operating expenses decreased in 1998 mainly due to $0.9 million in
NTS  costs  incurred  in  the  first  quarter  of 1997, before the PSCW approved
deferral  of  such  costs  as  discussed  in  Note  2.

     DEPRECIATION AND AMORTIZATION were approximately the same for both periods.

     INCOME  TAX decreased $1.3 million in the first quarter 1998 as compared to
the  first  quarter  1997  reflecting  lower  pretax  operating  income in 1998.

     OTHER INCOME (EXPENSE) - NET  was approximately the same for both periods.

     INTEREST EXPENSE was approximately the same for both periods.



- ------
Item  6.    Exhibits  and  Reports  on  Form  8-K
- -------------------------------------------------

(A)        EXHIBITS

The  following  exhibits  are  filed  with  this  report:

 3.01   Restated Articles of Incorporation of Northern States Power Company (a
        Wisconsin corporation) effective May 6, 1998.

10.01   Amended and Restated Executive  Long-Term Incentive  Award Stock  Plan 
        filed  as Exhibit  10.02 to the Form 10-Q for  the quarter ended March 
        31, 1998  of Northern States  Power Company  (Minnesota)  (file number 
        1-3034) incorporated herein by reference.

27.01   Financial Data Schedule for the three months ended March 31, 1998.

99.01   Statement pursuant to Private Securities Litigation Reform Act of 1995.

(B)        REPORTS ON FORM 8-K

       None


 
                                  SIGNATURES

     Pursuant  to  the  requirements of the Securities Exchange Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  thereunto  duly  authorized.

                                  NORTHERN  STATES POWER  COMPANY  (WISCONSIN)
                                 --------------------------------------------
                                 (Registrant)


                                 /s/
                                 Roger  D.  Sandeen
                                 Treasurer  and  Controller
                                 (Principal Financial  and  Accounting  Officer)




Date:    May  15,  1998
         --------------

                                EXHIBIT INDEX

Method of           Exhibit            Description
 Filing               No.        

   DT                 3.01      Restated Articles of Incorporation of Northern 
                                States Power Company (a Wisconsin corporation) 
                                effective May 6, 1998.
   
   DT                27.01      Financial Data Schedule  for the  three months 
                                ended March 31, 1998.

   DT                99.01      Statement pursuant    to   Private  Securities 
                                Litigation Reform Act of 1995.