<ARTICLE> UT <LEGEND> THE SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS CONTAINED IN THE FORM 10-Q FILED BY WPL HOLDINGS, INC. FOR THE QUARTER ENDED MARCH 31, 1995 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1995 <PERIOD-START> JAN-01-1995 <PERIOD-END> MAR-31-1995 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 1,272,425 <OTHER-PROPERTY-AND-INVEST> 137,850 <TOTAL-CURRENT-ASSETS> 142,848 <TOTAL-DEFERRED-CHARGES> 236,966 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 1,790,139 <COMMON> 308 <CAPITAL-SURPLUS-PAID-IN> 305,364 <RETAINED-EARNINGS> 296,314 <TOTAL-COMMON-STOCKHOLDERS-EQ> 601,986 <PREFERRED-MANDATORY> 0 <PREFERRED> 59,963 <LONG-TERM-DEBT-NET> 447,555 <SHORT-TERM-NOTES> 56,975 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 32,063 <LONG-TERM-DEBT-CURRENT-PORT> 1,328 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 590,269 <TOT-CAPITALIZATION-AND-LIAB> 1,790,139 <GROSS-OPERATING-REVENUE> 224,884 <INCOME-TAX-EXPENSE> 13,696 <OTHER-OPERATING-EXPENSES> 68,362 <TOTAL-OPERATING-EXPENSES> 180,856 <OPERATING-INCOME-LOSS> 44,028 <OTHER-INCOME-NET> 306 <INCOME-BEFORE-INTEREST-EXPEN> 44,334 <TOTAL-INTEREST-EXPENSE> 10,157 <NET-INCOME> 20,481 <PREFERRED-STOCK-DIVIDENDS> 828 <EARNINGS-AVAILABLE-FOR-COMM> 19,653 <COMMON-STOCK-DIVIDENDS> 14,925 <TOTAL-INTEREST-ON-BONDS> 9,702 <CASH-FLOW-OPERATIONS> 85,739 <EPS-PRIMARY> .64<F1> <EPS-DILUTED> 0 <FN> <F1>Applicable accounting rules do not require WPL Holdings, Inc. to report earnings per share on a fully diluted basis. </FN>