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                                                                       EXHIBIT 8

                       Winthrop, Stimson, Putnam & Roberts
                             One Battery Park Plaza
                            New York, New York 10004
                               Tel: (212) 858-1000
                               Fax: (212) 858-1500

                                December 11, 1995

IES Utilities Inc.
IES Tower
200 First Street S.E.
Cedar Rapids, Iowa 52401

                  Re:      IES Utilities Inc. -- Junior Subordinated
                           Deferrable Interest Debentures

Ladies and Gentlemen:

                  As counsel to IES Utilities Inc. (the "Company"), we have
assisted in the preparation of the prospectus, dated December 1, 1995 (the "Base
Prospectus"), that forms a part of the registration statement on Form S-3 (File
No. 33-62259) under the Securities Act of 1933, as amended (the "Act"), as filed
with the Securities and Exchange Commission (the "SEC") on August 31, 1995, and
amended by the filing with the SEC of Amendment No. 1 thereto on November 22,
1995 (as so amended, the "Registration Statement"), covering the issuance from
time to time of $250,000,000 aggregate principal amount of debt securities of
the Company, including its Junior Subordinated Debentures ("Subordinated
Debentures"). We have also assisted in the preparation of the preliminary
prospectus supplement, dated December 4, 1995, to the Base Prospectus as filed
with the SEC on December 7, 1995, pursuant to Rule 424(b)(5) under the Act
(together with such Base Prospectus, the "Preliminary Prospectus"), and the
final prospectus supplement, dated December 8, 1995, to the Base Prospectus as
filed with the SEC on December 11, 1995, pursuant to Rule 424(b)(2) under the
Act (together with such Base Prospectus, the "Final Prospectus"). Unless
otherwise defined herein, all terms used herein shall have the meanings ascribed
to them in the Final Prospectus.

                  We have examined and relied upon the Registration Statement
and, in each case as filed as an exhibit to the Registration Statement, (i) the
form of Indenture (For Unsecured Subordinated Debt Securities) between the
Company and The First National Bank of Chicago, as Trustee, and (ii)
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the form of Officer's Certificate establishing the terms of new series of
Subordinated Debentures.

                  Based on the foregoing and on our consideration of such other
information as we have deemed necessary and appropriate, we hereby confirm,
subject to the qualifications contained therein, our opinion as set forth in the
Preliminary Prospectus and the Final Prospectus under the caption "United States
Taxation."

                  We hereby consent to the filing of this opinion as an exhibit
to the Registration Statement and to the reference to our firm under the heading
"United States Taxation" in the Preliminary Prospectus and the Final Prospectus.
In giving such consent, we do not thereby admit that we are included in the
category of persons whose consent is required under Section 7 of the Act.

                                    Very truly yours,


                                    /s/ Winthrop, Stimson, Putnam & Roberts