EXHIBIT 23






              CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                                
                                
                                
As independent public accountants, we hereby consent to the incorporation of
our reports included in this Form 10-K into WPS Resources Corporation's
previously filed Registration Statement Files No. 33-35050, No. 33-47172,
No. 33-61991, No. 33-65167, and No. 333-34401.



                                                   ARTHUR ANDERSEN LLP


Milwaukee, Wisconsin 
March 6, 1998

                                    -250-