<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE JUNE 30,
1997 FINANCIAL STATEMENTS INCLUDED IN IES UTILITIES INC.'S FORM 10-Q AND IS 
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.  CERTAIN
ADJUSTMENTS HAVE BEEN MADE TO THE PRIOR PERIOD AMOUNTS AS PART OF THE RESTATEMENT
TO REFLECT THE POOLING OF INTERESTS TRANSACTION.
</LEGEND>
<RESTATED>
<CIK>  0000052485
<NAME> IES UTILITIES INC.
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               JUN-30-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,344,001
<OTHER-PROPERTY-AND-INVEST>                     79,954
<TOTAL-CURRENT-ASSETS>                         102,088
<TOTAL-DEFERRED-CHARGES>                        10,273
<OTHER-ASSETS>                                 195,717
<TOTAL-ASSETS>                               1,732,033
<COMMON>                                        33,427
<CAPITAL-SURPLUS-PAID-IN>                      279,042
<RETAINED-EARNINGS>                            221,622
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 534,091
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     18,320
<LONG-TERM-DEBT-NET>                           517,265
<SHORT-TERM-NOTES>                               5,000
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                 145,000
<LONG-TERM-DEBT-CURRENT-PORT>                      140
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     13,816
<LEASES-CURRENT>                                13,923
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 484,478
<TOT-CAPITALIZATION-AND-LIAB>                1,732,033
<GROSS-OPERATING-REVENUE>                      396,021
<INCOME-TAX-EXPENSE>                            14,649<F1>
<OTHER-OPERATING-EXPENSES>                     336,792
<TOTAL-OPERATING-EXPENSES>                     336,792<F1>
<OPERATING-INCOME-LOSS>                         59,229
<OTHER-INCOME-NET>                               (763) 
<INCOME-BEFORE-INTEREST-EXPEN>                  58,466
<TOTAL-INTEREST-EXPENSE>                        25,075
<NET-INCOME>                                    18,742
<PREFERRED-STOCK-DIVIDENDS>                        457
<EARNINGS-AVAILABLE-FOR-COMM>                   18,285
<COMMON-STOCK-DIVIDENDS>                        28,000
<TOTAL-INTEREST-ON-BONDS>                       37,780
<CASH-FLOW-OPERATIONS>                          77,877
<EPS-PRIMARY>                                        0<F2>
<EPS-DILUTED>                                        0<F2>
<FN>
<F1> Income tax expense is not included in Operating Expenses in the Consolidated
Statements of Income.
<F2> Earnings per share of common stock is not reflected because all common shares
are held by Interstate Energy Corporation.
</FN>