EXHIBIT 23

                    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 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 LLP
   Milwaukee, Wisconsin,
   March 6, 1995