EXHIBIT 23.1
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We consent to the inclusion in this registration statement on Form S-1 of
our reports dated July 15, 1997 and January 27, 1998 on our audits of the
financial statements and financial statement schedules of Yorkshire
Electricity Group plc and Yorkshire Power Group Limited. We also consent to
the references to us under the captions "Selected Consolidated Financial Data"
and "Experts".
 
Deloitte & Touche
Leeds
United Kingdom
March 12, 1998