CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

   As independent public accountants, we hereby consent to the incorporation
   by reference in this registration statement of our reports dated February
   2, 1995 included in WICOR Inc.'s Form 10-K for the year ended December 31,
   1994 and to all references to our firm included in this registration
   statement.

                                      ARTHUR ANDERSEN LLP

   Milwaukee, Wisconsin
   May 19, 1995