INDEPENDENT AUDITORS' CONSENT


We consent to the  incorporation  by reference  in  Registration  Statement  No.
33-27452 and 333-05199 of Southwestern Public Service Company on Form S-8 of our
report dated November 15, 1996,  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, 1996.


DELOITTE & TOUCHE LLP


Dallas, Texas
January 21, 1997