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 September 30, 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          (612)  330-5907

			       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  November  13,  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                 Nine Months Ended
							     September 30                      September 30
							      ------------                      ------------
							  1998             1997             1998               1997
							  ----             ----             ----               ----
									   (Thousands of dollars)
                                                                                               
OPERATING  REVENUES
 Electric                                             $104,348          $95,800          $298,085          $284,834
 Gas                                                     9,447            8,541            52,861            61,552
						       -------           ------           -------           -------                
   Total                                               113,795          104,341           350,946           346,386

OPERATING  EXPENSES
 Purchased and interchange power                        49,314           44,332           145,694           135,131
 Fuel for electric generation                            4,002            3,629             9,704             7,546
 Gas purchased for resale                                6,172            5,230            35,277            41,442
 Other operation                                        12,238           10,021            35,547            34,250
 Maintenance                                             5,311            5,185            16,054            14,469
 Administrative and general                              4,353            4,563            14,160            13,690
 Conservation and demand side management                 2,079            2,234             6,547             6,701
 Depreciation and amortization                           9,856            9,465            28,904            28,242
 Taxes: Property and general                             3,630            3,423            10,935            10,640
	Current income tax                               4,750            4,501            12,747            14,867
	Deferred income tax                                374              753             1,409             2,231
	Investment tax credits recognized                 (215)            (220)             (644)             (660)
						       -------           ------           -------           -------              
 Total                                                 101,864           93,116           316,334           308,549
						       -------           ------           -------           -------
OPERATING INCOME                                        11,931           11,225            34,612            37,837

OTHER  INCOME  (EXPENSE)
 Allowance for funds used during construction - equity     115               65               258               163
 Other income and deductions - net of applicable income
      taxes                                                499              818               580             1,132
 Merger costs - net of applicable income taxes               0                0                 0              (523)
						       -------           ------           -------           -------              
 Total other income (expense) net                          614              883               838               772
							   ---              ---               ---               ---
INCOME BEFORE INTEREST CHARGES                          12,545           12,108            35,450            38,609

INTEREST  CHARGES
 Interest on long-term debt                              4,046            4,080            12,163            12,238
 Other interest and amortization                           757             (126)            2,034             1,111
 Allowance for funds used during construction - debt      (143)             (89)             (298)             (235)
						       -------           ------           -------           -------              
 Total interest charges                                  4,660            3,865            13,899            13,114
									 

    NET INCOME                                          $7,885           $8,243           $21,551           $25,495
							 ======          ======           =======           =======

		
					  STATEMENTS OF RETAINED EARNINGS (UNAUDITED)
					   -------------------------------------------

Balance at beginning of period                        $244,735         $238,005          $244,171          $234,751

Net income for period                                    7,885            8,243            21,551            25,495
Dividends paid to parent                                (6,552)          (7,000)          (19,654)          (20,998)
Pooling of interests with Natural Gas, Inc                 730                0               730                 0

Balance at end of period                              $246,798         $239,248          $246,798          $239,248

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



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

											  Nine Months Ended
											     September 30
											     ------------
											  1998          1997
											  ----          ----
											(Thousands of dollars)

                                                                                                 
CASH  FLOWS  FROM  OPERATING  ACTIVITIES:
   Net Income                                                                          $21,551         $25,495

 Adjustments  to  reconcile  net  income  to  cash  from operating activities:
   Depreciation and amortization                                                        29,600          29,131
   Deferred income taxes                                                                 1,401           3,600
   Deferred investment tax credits recognized                                             (644)           (660)
   Allowance  for  funds  used  during  construction  -  equity                           (258)           (163)
   Cash provided by changes in certain working capital items                            11,886          10,921
   Cash  provided  by  (used for) changes  in  other  assets  and liabilities            6,380          (2,542)
										       --------        --------            
       Net cash provided by operating activities                                        69,916          65,782
											------          ------

CASH  FLOWS  FROM  INVESTING  ACTIVITIES:
   Capital expenditures                                                                (44,236)        (36,514)
   Increase (decrease) in construction payables                                           (729)          1,919
   Allowance for funds used during construction - equity                                   258             163
   Other                                                                                   232            (429)
										       --------        --------            
      Net cash used for investing activities                                           (44,475)        (34,861)
										       --------        --------


CASH  FLOWS  FROM  FINANCING  ACTIVITIES:
   Repayment of notes payable to parent - net                                           (5,400)        (10,100)
   Repayment of other notes payable - net                                                 (200)            -
   Repayment of long term debt                                                            (167)            -
   Dividends paid to parent                                                            (19,654)        (20,998)
										       --------        --------            
      Net cash used for financing activities                                           (25,421)        (31,098)
										       --------        --------

Net increase (decrease) in cash and cash equivalents                                        20            (177)
Cash and cash equivalents at beginning of period                                            31             208
											    --             ---
Cash and cash equivalents at end of period                                                 $51             $31
											   ===             ===


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



		    NORTHERN STATES POWER COMPANY (WISCONSIN)
			   BALANCE SHEETS (UNAUDITED)
			   --------------------------

										     September 30,     December 31,
											 1998              1997
											 ----              ----
											 (Thousands of dollars)
		
                                                                                                   
		     ASSETS         
UTILITY  PLANT
  Electric                                                                            $955,590          $931,752
  Gas                                                                                  111,458           105,362
  Other                                                                                 78,552            70,892
    Total                                                                            1,145,600         1,108,006
  Accumulated provision for depreciation                                              (447,964)         (426,723)
    Net utility plant                                                                  697,636           681,283

CURRENT  ASSETS
  Cash                                                                                      51                31
  Accounts receivable - net                                                             28,217            38,102
  Unbilled utility revenues                                                             10,922            16,376
  Fuel inventories - at average cost                                                    10,018            12,073
  Other materials and supplies inventories - at average cost                             6,916             5,604
  Prepayments and other                                                                 11,909            12,135
    Total current assets                                                                68,033            84,321

OTHER  ASSETS
  Regulatory assets                                                                     43,611            35,634
  Other investments                                                                      8,000             8,166
  Federal income tax receivable                                                              0             3,307
  Nonutility property - net of accumulated depreciation                                  2,796             2,752
  Unamortized debt expense                                                               1,691             1,761
  Long-term prepayments and deferred charges                                             9,714             7,411
    Total other assets                                                                  65,812            59,031

TOTAL ASSETS                                                                          $831,481          $824,635
										      ========          ========

	       LIABILITIES AND EQUITY
CAPITALIZATION
  Common  stock  -  authorized  1,000,000  shares  of  $100  par  value,
    issued shares:  1998 and 1997, 862,000                                             $86,200           $86,200
  Premium on common stock                                                               10,541            10,461
  Retained earnings                                                                    246,798           244,171
    Total common stock equity                                                          343,539           340,832

  Long-term debt                                                                       231,841           231,775
										       -------           -------

    Total capitalization                                                               575,380           572,607

CURRENT  LIABILITIES
    Notes payable - parent company                                                      39,900            45,300
    Accounts payable                                                                    10,248            13,844
    Payable to affiliate companies (principally parent)                                 14,963            15,682
    Salaries, wages, and vacation pay accrued                                            4,967             6,089
    Taxes accrued                                                                        1,556             1,775
    Interest accrued                                                                     4,207             4,187
    Other                                                                               12,745             4,897
      Total current liabilities                                                         88,586            91,774

OTHER  LIABILITIES
    Accumulated deferred income taxes                                                  108,266           105,850
    Accumulated deferred investment tax credits                                         18,338            18,970
    Regulatory liabilities                                                              22,389            19,306
    Customer advances                                                                    8,794             8,192
    Benefit obligations and other                                                        9,728             7,936
      Total other liabilities                                                          167,515           160,254

COMMITMENTS  AND  CONTINGENT  LIABILITIES  (SEE  NOTE  3)

TOTAL LIABILITIES AND EQUITY                                                          $831,481          $824,635
										      ========          ========

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

                                   






	     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 Sept. 30, 1998 and Dec. 31, 1997, the results of its operations
for  the  three and nine months ended Sept. 30, 1998 and 1997 and its cash flows
for  the  nine  months ended Sept. 30, 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
- ------------------------------

     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  one  million.

      LOSS  OF  CUSTOMER  -  In  early  1998,  officials of the Fort James Corp.
announced  that their Ashland, Wis. paper mill would close on or about March 21,
1998.  The mill was one of the Company's ten largest electric and gas customers,
purchasing  in  excess  of  $2  million  of  utility  services  from the Company
annually.    The  financial  impact  of  losing this customer is not significant
because  the  effect  was reflected in the Company's 1998 Wisconsin rate filing.

      ACQUISITION  OF  NATURAL  GAS,  INC.  (NGI) - On July 1, 1998, the Company
completed  the  acquisition  of NGI, a natural gas utility serving approximately
1,900  customers  in the New Richmond, Wis. area. The transaction was a tax-free
reorganization for tax purposes and was recorded as a 'pooling of interests' for
accounting  purposes.   Financial statements for prior periods were not restated
because  the  combination had only an immaterial effect on operating results and
financial  condition.

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

     INTERIM  FUEL  COST  SURCHARGE  -  On  Sept.  25,  1997,  the Company began
collecting  an  interim  surcharge  of $0.00043 per kilowatt-hour (Kwh) from its
Wisconsin  electric  customers  for  the  recovery of certain fuel and purchased
power  costs. The surcharge was requested because fuel and purchased power costs
had risen beyond the amount included in the rates in effect at that time, due to
unplanned  and extended outages at NSPM's nuclear generating stations and higher
than  projected  wheeling  costs  associated with power purchases. The surcharge
ended  when  new  rates  were  implemented  in September 1998 (discussed below).

     RECOVERY  OF  FEDERAL  DECOMMISSIONING AND DECONTAMINATION ASSESSMENTS - In
its  order  regarding the Company's 1997 electric rates, the PSCW denied current
rate recovery of the federal government's assessment for the decommissioning and
decontamination  (D&D) 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. 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 will recover current and
deferred  assessments  in  its 1998 Wisconsin retail electric rates as discussed
below.  At  Sept.  30,  1998,  $945,000  of  assessments  had  been  deferred.

     RECOVERY  OF  NETWORK  TRANSMISSION SERVICE (NTS) COSTS - In July 1997, the
Company  received  authorization  from  the PSCW to defer its share of NTS costs
incurred after May 23, 1997.  (NTS costs relate to operating and maintaining the
regional  electric  transmission  network  that NSP shares with other qualifying
regional  utilities.)   Beginning in the third quarter of1997, the Company began
deferring  these  costs,  including  a  retroactive  adjustment to May 23, 1997.
Through  Sept.  30,  1998,  $3.1  million  of NTS costs had been deferred. These
deferred  NTS  costs  will  be  recovered in  the new electric rates approved in
1998,  as  discussed  below.

     1998  WISCONSIN  RATE  FILING  -    During November 1997, the Company filed
retail  electric  and gas rate cases with the PSCW requesting an annual increase
of  approximately $12.7 million, or 4.3 percent, in retail electric rates and an
annual  decrease of $1.7 million, or 1.9 percent, in retail gas rates. On  Sept.
15,    1998    the    PSCW  issued  a  rate  order  which  authorizes:

- -       a  $7.3  million,  or  2.5  percent,  increase  in  electric  rates,
- -       a  $1.9  million,  or  2.2  percent,  decrease  in  gas  rates,
- -       an  11.9  percent  return  on  common  stockholder's  equity,
- -       recovery of the amount paid through Dec. 31, 1997, for investigation and
	environmental remediation   at  a  site  near a former manufactured  gas
	plant in Ashland,  Wis.
- -       recovery  of  $4.3  million  of  deferred  and ongoing NTS costs, and
- -       the  recovery  of  $491,711  of D&D assessments that had been deferred
	from the  Company's last rate proceeding, plus ongoing costs.

WISCONSIN  PURCHASED GAS ADJUSTMENT CLAUSE - In 1996 the PSCW required all major
gas  utilities  in  Wisconsin to file proposed incentive-based gas cost recovery
mechanisms  to  replace  the  current purchased gas adjustment clause (PGA).  On
Sept.  29,  1997,  the  Company  filed  its  proposal  with  the  PSCW.

     The  PSCW rejected the Company's proposed gas cost recovery mechanism.  The
Company was ordered to modify and resubmit its proposal by Nov. 15, 1998.  There
was  no  financial  impact  to  either  the Company or its customers because the
current  PGA  mechanism  continues  in  effect.  Approximately 70 percent of the
Company's  gas  revenues  represent  recovery  of  gas  costs  through  the  PGA
mechanism.

    FEDERAL  ENERGY REGULATORY COMMISSION (FERC) -   During the first quarter of
1998 NSP filed an application  with the FERC to increase its rates for point-to-
point transmission service.     As  filed,  the proposed  rates are  expected to
increase the Company's annual transmission revenues by  approximately  $600,000.

    In  April  1998,  the  FERC  voted to accept the rates, consolidate both the
point-to-point  and  NTS  transmission  filings. Rate increases were placed into
effect  on  Oct.  1,  1998  subject to refund. An administrative law judge and a
settlement  judge  were  appointed  to  hear  arguments  and facilitate possible
settlement  of  the  case.  NSP is currently in settlement discussions.  If this
case  is  not  settled,  NSP  expects  a  FERC  decision  in  1999  or  2000.

     INDUSTRY  RESTRUCTURING  -  On  April  28, 1998, the 1997 Wisconsin Act 204
became  law  (Act  204).    Act 204 includes provisions which require the Public
Service  Commission  of  Wisconsin  (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 Sept. 30, 1998, the net book
value  of the Company's transmission assets was approximately $147 million.  The
Company  may attempt to obtain a 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.

     In  April 1998 testimony before the FERC, NSP proposed to form an ITC as an
alternative  to  an  ISO.  The ITC would own and operate transmission facilities
independent  from  vertically integrated utilities and other market participants
and  satisfy the regulatory requirements for control of transmission facilities.
The  ITC  would  be  a  for-profit  entity.

     During  the third quarter of 1998, the Mid-Continent Area Power Pool (MAPP)
submitted  its  ISO proposal and a companion regional transmission tariff to all
MAPP  members  for  approval.   On Nov. 4, 1998, MAPP announced that its members
rejected the ISO proposal. The ISO proposal would have transferred control of an
owner's  transmission  assets  to  the  MAPP  center.


      In  November  1998,  NSP  and  Alliant Energy (Alliant) announced plans to
develop  an  ITC to provide transmission services to the Upper Midwest.  The two
companies  are  developing a relationship by which NSP will create an ITC, which
will  lease  the  transmission assets of Alliant.  Lease terms have not yet been
finalized.    The  ITC  is  intended  to be a publicly traded entity and  not an
affiliate  of  NSP  or  Alliant.    NSP  and  Alliant plan to seek the necessary
approvals  from state and federal regulators in 1999 with the ITC proposed to be
operational in 2000.  In the event that NSP is successful in  forming this  ITC,
NSP  would  divest its  electric transmission  assets  (including the Company's 
transmission assets) through  a  sale or spin-off. 

     In  addition  to  the  ISO  /  ITC  provision  in  Act  204, there are also
provisions  which  require  the  PSCW  to promulgate rules on a number of topics
including the owning, operating, and controlling of wholesale merchant plants in
Wisconsin  by Wisconsin investor owned utility affiliates; the cost treatment of
electricity sales to  customers  that the utility does not have an obligation to
serve including in-state wholesale  contracts  and  out-of-state  retail  sales;
the reporting  requirements of utilities necessary for the commission to develop
a strategic energy assessment  and the setting of service standards for electric
generation, transmission and distribution facilities.  The PSCW has subsequently
developed  dockets  for  wholesale  sales  and  wholesale  merchant  plants, and
anticipates  recommendations  and  decision  on  all  topics  by  late  1999.

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 remediation at
a  site  in  Ashland,  Wis.

	    The  Company has continued its investigations during 1998.  Based on
the  results  of  the  Company's investigation to date, and information received
from consultants, the Company has recorded in accrued liabilities an estimate of
its  share  of  future  remediation costs at the Ashland site.  In addition, the
Company  has  simultaneously  recorded  a  regulatory  asset  for  these accrued
remediation  costs  because management expects that prior regulatory recovery of
remediation    costs  will continue.  In its 1998 rate case orders, the PSCW has
authorized   recovery   in   Wisconsin    customer  rates   of  amounts paid for
remediation  of  the Ashland site through December 31, 1997.  Also, the PSCW has
authorized  recovery  of  similar  remediation  costs  for  other  utilities.

4.   ACCOUNTING AND REPORTING CHANGES
- -------------------------------------

     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 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.

     Effective  Jan.  1, 1998, NSP also changed its method of allocating pension
trust  assets  to  its  subsidiaries as part of the calculation of pension costs
under  SFAS  No.  87.    The new method was adopted to better match pension plan
assets  with  the individual participants' benefit obligations for which funding
has  been established.  The effect of this change is a decrease in pension costs
(represented  by  an  increase  in  pension accrual credits) of approximately $1
million  for  the full year 1998, including $360,000 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).

     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; issues relating to
year  2000  remediation  efforts; 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  Sept.  30,  1998.

Third  Quarter  1998  Compared  with  Third  Quarter  1997
- ----------------------------------------------------------

     ELECTRIC  REVENUES  from  sales to customers increased $6.4 million largely
due  to favorable weather and sales growth in the residential and commercial and
industrial  sectors.  On a weather-normalized basis, sales increased 3.2 percent
in  third quarter 1998 compared with third quarter 1997.  The remaining increase
of $2.1 million relates to higher Interchange Agreement billings to NSPM,  which
reflects  an  increase  in  the  Company's  fuel  and  transmission  expenses.

     GAS  REVENUES  increased  due to higher interruptible sales volumes.  Total
gas  sales  volumes  increased  23.4 percent in third quarter 1998 compared with
third  quarter  1997.

     Operating expenses increased $8.7 million in third quarter 1998 compared to
third  quarter  1997.    PURCHASED  AND  INTERCHANGE POWER and FUEL FOR ELECTRIC
GENERATION  together  increased $5.3 million because of additional purchases and
generation  to  support  higher  sales  levels, and higher demand expenses.  GAS
PURCHASED  FOR  RESALE increased $0.9 million because of additional purchases to
support    increased  sales    levels.     OTHER  OPERATION,   MAINTENANCE,  AND
ADMINISTRATIVE  AND  GENERAL expenses together increased $2.1 million because of
higher  hydro  operating expenses, transmission operating expenses, and employee
benefit  expenses. DEPRECIATION AND AMORTIZATION increased $0.4 million because
of  increases  in  the  Company's  plant  in  service.

    OTHER  INCOME  (EXPENSE) - NET decreased $0.3 million due to the recognition
in  1997 of interest income and tax  adjustments related  to the settlement of a
tax  issue in dispute with the State of Wisconsin.  The tax issue was decided in
the  Company's  favor in third quarter 1997.  Partially offsetting this decrease
were  higher  subsidiary  company  earnings  in  1998.

     INTEREST CHARGES increased $0.8 million in 1998 due to the 1997 reversal of
interest expense  recorded  in  prior  years on a tax issue  in dispute with the
State of Wisconsin.   The  tax issue was decided in the Company's favor in third
quarter 1997.


First  Nine  Months  of  1998  Compared  with  First  Nine  Months  of  1997
- ----------------------------------------------------------------------------

     ELECTRIC  REVENUES  from  sales to customers increased $9.7 million largely
due  to  sales  growth in the residential and commercial and industrial sectors.
Partially  offsetting the sales growth was less favorable weather in 1998.  On a
weather-normalized  basis,  sales increased 3.4 percent in the first nine months
of  1998  compared  with  the first nine months of 1997.  The remaining electric
revenues  increase  of  $3.6  million  relates  to  higher Interchange Agreement
billings  to  NSPM,    which  reflects  an  increase  in  the Company's fuel and
transmission  expenses.

     GAS  REVENUES  decreased  $8.7  million  because of lower sales volumes and
natural  gas  related  price  decreases.   Total gas sales volumes decreased 7.7
percent  in the first nine months of 1998 compared with the first nine months of
1997  due  to less favorable weather and lower firm sales.  Lower costs per unit
of  purchased  gas,  as  discussed  below,  are  reflected  in rates through the
purchased  gas  adjustment  clause  mechanism.

     Total operating expenses increased $7.8 million in the first nine months of
1998  compared to the first nine months of 1997. PURCHASED AND INTERCHANGE POWER
and  FUEL  FOR  ELECTRIC  GENERATION together increased $12.7 million because of
additional  purchases  and generation to support higher sales levels, and higher
demand expenses.  GAS PURCHASED FOR RESALE decreased $6.2 million due to reduced
purchases  to support lower sales levels and lower costs per unit of gas charged
by  suppliers.    OTHER  OPERATION,  MAINTENANCE, AND ADMINISTRATIVE AND GENERAL
expenses  together  increased  $3.4  million  because  of  higher  transmission
expenses,  distribution  maintenance  expenses  including those related to storm
damage,  and employee benefit expenses.  Partially offsetting these increases in
1998  were  lower  generating  operating expenses. DEPRECIATION AND AMORTIZATION
increased  $0.7  million because of increases in the Company's plant in service.
INCOME  TAX  decreased  reflecting  lower  pretax  operating  income.

     OTHER  INCOME  (EXPENSE)  -  NET  other income increased due to the  write-
off in 1997 of costs  incurred   related to the proposed merger   with Wisconsin
Energy Corporation which  was  terminated  in  May  1997.

     TECHNOLOGY  CHANGES  FOR  THE  YEAR  2000  (Y2K)  -  NSP  expects  to incur
significant  costs  to modify or replace existing technology, including computer
software,  for  uninterrupted  operation  in  the Year 2000 and beyond. In 1996,
NSP's Board of Directors approved funding to address development and remediation
efforts  related  to  Y2K.  A  committee made up of senior management is leading
NSP's  initiatives  to  identify  Y2K  related  issues  and  remediate  business
processes  as  necessary.

     NSP's  Y2K  program  covers  not  only  NSP's  2,000 computer applications,
consisting  of  about 75,000 programs and totaling more than 30 million lines of
code,  but  also the thousands of hardware and embedded system components in use
throughout  NSP.    Embedded  systems  perform mission-critical functions in all
parts of operations including power generation, distribution, communications and
business  operations.

     NSP has implemented a Y2K methodology consistent with state-of-the-art best
practices  and  standards  within the utility industry.  This seven-step process
includes:
- -          Discovery  of possible date-related logic in components, systems, and
	   processes.
- -          Assessment  of  potential  problems.
- -          Plan  design  to  address  the  problem.
- -          Remediation  to  resolve  the  problem.
- -          Testing  to  verify  that  the  solutions  are  workable.
- -          Implementation  of  the  solution  into  production.
- -          Closure  through  re-testing  and  documentation.

     As  NSP has developed more detailed plans for completion of the Y2K project
NSP  has  revised several of the completion targets to align them more logically
with  release of Y2K compliant package software and to coordinate logically with
scheduled  plant  outages.    NSP  time  table for Y2K completion is as follows:

- -          By  Dec.  31,  1998  - Completion of all Y2K efforts on 70 percent of
	   mission-critical  systems  and  processes.
- -          By  Mar.  31,  1999  - Completion of all Y2K efforts on 90 percent of
	   mission-critical  systems  and  processes.
- -          By  June 30, 1999 - Completion of all Y2K efforts on mission-critical
	   systems and processes, completion of all nuclear plant remediation in
	   accordance with  Nuclear  Regulatory  Commission    guidelines, and 
	   finalization  of  all contingency  planning.
- -          By  Dec. 31, 1999 - Remediate low-priority applications, complete all
	   testing  and  implementation,  and  final  closure.

     In  conjunction  with  this  logical  change in timing, NSP has accelerated
completion  of  primary and secondary systems consistent with NSP's overall plan
for  system  remediation  prior  to  the  Year  2000.

     NSP  is  communicating  with  its  key  suppliers,  customers  and business
partners  regarding  their  Y2K  progress, particularly in software and embedded
component areas, to determine the areas in which NSP's operations are vulnerable
to  those  parties'  failure  to  complete  their  remediation  efforts.  NSP is
currently  evaluating  and  initiating follow-up actions regarding the responses
from  these  parties  as  appropriate.    NSP  is  also working closely with the
Electric Power Research Institute, MAPP, the Nuclear Energy Institute, the North
American  Electric  Reliability  Council  (NERC), and other utilities to enhance
coordination,  system  reliability  and  compliance with industry and regulatory
requirements.

     NSP  has  made  significant progress in the implementation of its Y2K plan.
Based upon the information currently known regarding its internal operations and
assuming  successful and timely completion of its remediation plan, NSP does not
anticipate significant business disruptions from its internal systems due to the
Y2K  issue.   However, NSP may possibly experience limited interruptions to some
aspects  of  its  activities,  relating  to  information technology, operations,
administrative  or  otherwise.  NSP is considering such potential occurrences in
planning  for  its  most  reasonably  likely  worst  case  scenarios.

     Additionally,  risk  exists  regarding  the non-compliance of third parties
with  key  business or operational importance to NSP. Y2K problems affecting key
customers,  interconnected  utilities,  fuel  suppliers  and  transporters,
telecommunications  providers  or  financial  institutions  could result in lost
power  or  gas sales, reductions in power production or transmission or internal
functional  and  administrative  difficulties  on  the  part of NSP.  NSP is not
presently  aware  of  any such situations; however, occurrences of this type, if
severe, could have material adverse impacts upon the business, operating results
or financial condition of NSP.  Consequently, there can be no assurance that NSP
will  be able to identify and correct all aspects of the Y2K problem that affect
it  in sufficient time, or that the costs of achieving Y2K readiness will not be
material.

     NSP  is  currently updating contingency plans for all material areas of Y2K
risk  and  is  on  track  to meet the contingency planning schedule set forth by
NERC.    Among  the  areas  contingency  planning will address include delays in
completion in NSP's remediation plans, failure or incomplete remediation results
and  failure  of  key  third  party  contacts  to  be  Y2K  compliant.

     Through  September 1998, NSP had spent approximately $10.5 million for Year
2000  remediation.    The amount of additional development and remediation costs
necessary  for NSP to prepare for the Year 2000 is estimated to be approximately
$14  million.  The  Company  had  spent  approximately  $640,000  for  year 2000
remediation.   The total estimate of development and remediation costs necessary
for  the  Company  to  prepare  for the year 2000 is approximately $1.1 million.

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

(A)          EXHIBITS

The  following  exhibits  are  filed  with  this  report:


	       27.01     Financial Data Schedule for the nine months ended Sept.
			 30,  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:    Nov.  13,  1998
	 ---------------