INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference  in  Registration  Statement  No.
33-27452 of Southwestern  Public Service Company on Form S-8 of our report dated
October 27, 1995,  appearing in this Annual Report on Form 11-K of  Southwestern
Public Service  Company  Employee  Investment  Plan and Trust for the year ended
August 31, 1995.


DELOITTE & TOUCHE LLP


Dallas, Texas
January 12, 1996