EXHIBIT 23.  Consent of DELOITTE & TOUCHE LLP


                          INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference  in  Registration  Statement  No.
333-05199 on Form S-3 and  Registration  Statements No. 33-27452 and 33-57869 on
Form S-8 of Southwestern  Public Service  Company,  of our report dated February
28,  1997  (June  19,  1997,  as to  the  Carolina  Energy  Limited  Partnership
Investment in Note 6) appearing in this transition annual report on Form 10-K of
Southwestern Public Service Company for the four month period ended December 31,
1996.


DELOITTE & TOUCHE

Dallas, Texas
July 16, 1997

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