<ARTICLE> UT
<CIK> 0000916863
<NAME> WPS RESOURCES CORPORATION
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1994
<PERIOD-START>                             JAN-01-1994
<PERIOD-END>                               DEC-31-1994
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                       863759
<OTHER-PROPERTY-AND-INVEST>                          0
<TOTAL-CURRENT-ASSETS>                          170015
<TOTAL-DEFERRED-CHARGES>                        109135
<OTHER-ASSETS>                                   74366
<TOTAL-ASSETS>                                 1217275
<COMMON>                                         23897
<CAPITAL-SURPLUS-PAID-IN>                       145021
<RETAINED-EARNINGS>                             277622
<TOTAL-COMMON-STOCKHOLDERS-EQ>                  446540
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      51200
<LONG-TERM-DEBT-NET>                            309945
<SHORT-TERM-NOTES>                               10000
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                   12500
<LONG-TERM-DEBT-CURRENT-PORT>                        0
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                  387090
<TOT-CAPITALIZATION-AND-LIAB>                  1217275
<GROSS-OPERATING-REVENUE>                       673795
<INCOME-TAX-EXPENSE>                             29526
<OTHER-OPERATING-EXPENSES>                      567984
<TOTAL-OPERATING-EXPENSES>                      567984<F1>
<OPERATING-INCOME-LOSS>                         105811<F2>
<OTHER-INCOME-NET>                                4581
<INCOME-BEFORE-INTEREST-EXPEN>                  110392<F3>
<TOTAL-INTEREST-EXPENSE>                         25064
<NET-INCOME>                                     55802
<PREFERRED-STOCK-DIVIDENDS>                       3111
<EARNINGS-AVAILABLE-FOR-COMM>                    52691
<COMMON-STOCK-DIVIDENDS>                         43014
<TOTAL-INTEREST-ON-BONDS>                        23407
<CASH-FLOW-OPERATIONS>                          124128
<EPS-PRIMARY>                                     2.21
<EPS-DILUTED>                                     2.21
<FN>
<F1>Operating expenses exclude income taxes of $29,526.
<F2>Operating income is before income taxes of $29,526.
<F3>Income before interest expense is before income taxes of $29,526.
</FN>