<ARTICLE> UT EXHIBIT 27.6 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE MARCH 31, 1998 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> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1998 <PERIOD-END> MAR-31-1998 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 981,033 <OTHER-PROPERTY-AND-INVEST> 30,791 <TOTAL-CURRENT-ASSETS> 221,468 <TOTAL-DEFERRED-CHARGES> 77,991 <OTHER-ASSETS> 130,246 <TOTAL-ASSETS> 1,441,529 <COMMON> 26,551 <CAPITAL-SURPLUS-PAID-IN> 163,454 <RETAINED-EARNINGS> 333,801 <TOTAL-COMMON-STOCKHOLDERS-EQ> 523,806 <PREFERRED-MANDATORY> 445 <PREFERRED> 51,200 <LONG-TERM-DEBT-NET> 347,468 <SHORT-TERM-NOTES> 20,511 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 11,600 <LONG-TERM-DEBT-CURRENT-PORT> 260 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 486,239 <TOT-CAPITALIZATION-AND-LIAB> 1,441,529 <GROSS-OPERATING-REVENUE> 291,226 <INCOME-TAX-EXPENSE> 10,119 <OTHER-OPERATING-EXPENSES> 257,723 <TOTAL-OPERATING-EXPENSES> 257,723<F1> <OPERATING-INCOME-LOSS> 33,503<F2> <OTHER-INCOME-NET> 2,460 <INCOME-BEFORE-INTEREST-EXPEN> 35,963<F3> <TOTAL-INTEREST-EXPENSE> 7,321 <NET-INCOME> 18,735<F4> <PREFERRED-STOCK-DIVIDENDS> 783 <EARNINGS-AVAILABLE-FOR-COMM> 17,952 <COMMON-STOCK-DIVIDENDS> 12,539 <TOTAL-INTEREST-ON-BONDS> 9,103 <CASH-FLOW-OPERATIONS> 53,678 <EPS-BASIC> 0.68 <EPS-DILUTED> 0.68 <FN> <F1>Operating expenses exclude income taxes of $10,119. <F2>Operating income is before income taxes of $10,119. <F3>Income before interest expense is before income taxes of $10,119. <F4>Net income includes minority interest of $(212). </FN>