Exhibit 23(b)
                                                                        

                           ARTHUR ANDERSEN LLP






           CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As   independent   public  accountants,  we  hereby   consent   to   the
incorporation of our report included in this Form 10-K into IES Utilities
Inc.'s  previously filed Form S-3 Registration Statement (File  No.  33-
62259).






                                        ARTHUR ANDERSEN LLP



Chicago, Illinois
March 14, 1997