<ARTICLE> UT <NAME> WPL HOLDINGS, INC. <CIK> 0000352541 <MULTIPLIER> 1,000 <PERIOD-TYPE> 12-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> DEC-31-1996 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 1240569 <OTHER-PROPERTY-AND-INVEST> 2335342 <TOTAL-CURRENT-ASSETS> 172402 <TOTAL-DEFERRED-CHARGES> 245370 <OTHER-ASSETS> 6848 <TOTAL-ASSETS> 1900531 <COMMON> 308 <CAPITAL-SURPLUS-PAID-IN> 303856 <RETAINED-EARNINGS> 303191 <TOTAL-COMMON-STOCKHOLDERS-EQ> 607355 <PREFERRED-MANDATORY> 0 <PREFERRED> 59963 <LONG-TERM-DEBT-NET> 362564 <SHORT-TERM-NOTES> 43279 <LONG-TERM-NOTES-PAYABLE> 56975 <COMMERCIAL-PAPER-OBLIGATIONS> 59500 <LONG-TERM-DEBT-CURRENT-PORT> 67626 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 643269 <TOT-CAPITALIZATION-AND-LIAB> 1900531 <GROSS-OPERATING-REVENUE> 932844 <INCOME-TAX-EXPENSE> 41814 <OTHER-OPERATING-EXPENSES> 319154 <TOTAL-OPERATING-EXPENSES> 791340 <OPERATING-INCOME-LOSS> 141504 <OTHER-INCOME-NET> 15644 <INCOME-BEFORE-INTEREST-EXPEN> 115334 <TOTAL-INTEREST-EXPENSE> 38819 <NET-INCOME> 76515 <PREFERRED-STOCK-DIVIDENDS> 3310 <EARNINGS-AVAILABLE-FOR-COMM> 73205 <COMMON-STOCK-DIVIDENDS> 60656 <TOTAL-INTEREST-ON-BONDS> 35855 <CASH-FLOW-OPERATIONS> 190719 <EPS-PRIMARY> 2.38 <EPS-DILUTED> 0<F1> <FN> <F1>Applicable accounting rules do not require WPL Holdings, Inc. to report earnings per share on a fully diluted basis. </FN>