Exhibit (23.1)



                    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 January
   30, 1997 included in the WPL Holdings, Inc. Form 10-K for the year ended
   December 31, 1996 and our report dated May 9, 1997 included in the WPL 
   Holdings, Inc. Form 11-K for the year ended December 31, 1996 and to all 
   references to our firm included in this registration statement.


                                      ARTHUR ANDERSEN LLP

   Milwaukee, Wisconsin
   February 20, 1998