<ARTICLE> UT                                          EXHIBIT 27.4
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE SEPTEMBER 30, 1997 FINANCIAL STATEMENTS OF WPS RESOURCES
CORPORATION 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> 0000916863
<NAME> WPS RESOURCES CORPORATION
<SUBSIDIARY>
   <NUMBER> 1
   <NAME> WISCONSIN PUBLIC SERVICE CORPORATION
<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               SEP-30-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      994,184
<OTHER-PROPERTY-AND-INVEST>                     28,057
<TOTAL-CURRENT-ASSETS>                         174,044
<TOTAL-DEFERRED-CHARGES>                        83,220
<OTHER-ASSETS>                                 119,834
<TOTAL-ASSETS>                               1,399,339
<COMMON>                                        26,551
<CAPITAL-SURPLUS-PAID-IN>                      163,496
<RETAINED-EARNINGS>                            327,220
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 517,267
<PREFERRED-MANDATORY>                              445
<PREFERRED>                                     51,200
<LONG-TERM-DEBT-NET>                           348,525
<SHORT-TERM-NOTES>                              19,600
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  19,230
<LONG-TERM-DEBT-CURRENT-PORT>                      253
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 442,819
<TOT-CAPITALIZATION-AND-LIAB>                1,399,339
<GROSS-OPERATING-REVENUE>                      682,862
<INCOME-TAX-EXPENSE>                            23,854
<OTHER-OPERATING-EXPENSES>                     600,303
<TOTAL-OPERATING-EXPENSES>                     600,303<F1>
<OPERATING-INCOME-LOSS>                         82,559<F2>
<OTHER-INCOME-NET>                               8,720
<INCOME-BEFORE-INTEREST-EXPEN>                  91,279<F3>
<TOTAL-INTEREST-EXPENSE>                        22,532
<NET-INCOME>                                    45,502<F4>
<PREFERRED-STOCK-DIVIDENDS>                      2,350
<EARNINGS-AVAILABLE-FOR-COMM>                   43,152
<COMMON-STOCK-DIVIDENDS>                        37,159
<TOTAL-INTEREST-ON-BONDS>                       22,904
<CASH-FLOW-OPERATIONS>                         120,852
<EPS-BASIC>                                     1.63
<EPS-DILUTED>                                     1.63
<FN>
<F1>Operating expenses exclude income taxes of $23,854.
<F2>Operating income is before income taxes of $23,854.
<F3>Income before interest expense is before income taxes of
$23,854.
<F4>Net income includes minority interest of $(609).
</FN>