Exhibit 99.2


Statement Under Oath of Principal Financial Officer Regarding Facts and
Circumstances Relating to Exchange Act Filings


I, Thomas M. Walker, state and attest that:

   (1)  To the best of my knowledge, based upon a review of the covered reports
        of Alliant Energy Corporation, and, except as corrected or supplemented
        in a subsequent covered report:

        o no covered report contained an untrue statement of a material fact as
          of the end of the period covered by such report (or in the case of a
          report on Form 8-K or definitive proxy materials, as of the date on
          which it was filed); and

        o no covered report omitted to state a material fact necessary to make
          the statements in the covered report, in light of the circumstances
          under which they were made, not misleading as of the end of the period
          covered by such report (or in the case of a report on Form 8-K or
          definitive proxy materials, as of the date on which it was filed).

   (2)  I have reviewed the contents of this statement with Alliant Energy
        Corporation's Audit Committee.

   (3)  In this statement under oath, each of the following, if filed on or
        before the date of this statement, is a "covered report":

        o the Annual Report on Form 10-K for the year ended December 31, 2001 of
          Alliant Energy Corporation;

        o all reports on Form 10-Q, all reports on Form 8-K and all definitive
          proxy materials of Alliant Energy Corporation filed with the
          Commission subsequent to the filing of the Form 10-K identified
          above; and

        o any amendments to any of the foregoing.




/s/  Thomas M. Walker                     Subscribed and sworn to before me this
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Thomas M. Walker                            9th   day of    August       2002.
                                          -------        ---------------
August 9, 2002
                                          /s/ Beth M. Erickson
                                          -----------------------------
                                          Notary Public

                                          My Commission Expires:  4/9/06