CONSENT OF INDEPENDENT PUBLIC ACCOUNTS


   As independent public accountants, we hereby consent to the incorporation
   by reference in this registration statement of our reports dated January
   27, 1997, included in and incorporated by reference in WICOR, Inc.'s Form
   10-K for the year ended December 31, 1996 and to all references to our
   firm included in this registration statement.



                                 /s/ Arthur Andersen LLP

                                 ARTHUR ANDERSEN LLP



   Milwaukee, Wisconsin 
   December 17, 1997