Exhibit 23(a)









                 CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the 
Prospectuses constituting part of the Registration Statement on 
Form S-3 (No. 33-59405) of PP&L Resources, Inc. and of the 
Registration Statement on Form S-3 (No. 333-20661) of 
Pennsylvania Power & Light Company and in the Registration 
Statements on Form S-8 (No. 33-50031 and No. 333-02003) of PP&L 
Resources, Inc. of our report dated February 3, 1997 appearing on 
page 41 of this Form 10-K.







(Signed) Price Waterhouse LLP


PRICE WATERHOUSE LLP

Philadelphia, Pennsylvania
February 28, 1997