CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



   As independent public accountants, we hereby consent to the incorporation
   of our reports included in this WPL Holdings, Inc. Form 10-K/A into WPL
   Holdings, Inc.'s previously filed Registration Statements on Form S-8
   (Nos. 33-6671 and 2-78551) and Form S-3 (No. 33-21482).





                                                        ARTHUR ANDERSEN & CO.


   Milwaukee, Wisconsin,
   February 3, 1994.