EXHIBIT 8.3



                       [Letterhead of Maples and Calder]



                                                                   1st May, 1998



To:   Yorkshire Power Finance Limited
      PO Box 309         
      George Town        
      Grand Cayman       
      Cayman Islands     
      British West Indies 


Dear Sirs:


RE:      REGISTRATION STATEMENT ON FORM S-1
- ---      ----------------------------------


We are Cayman Islands Counsel to Yorkshire Power Finance Limited in connection
with the registration statement on Form S-1, including a preliminary prospectus,
filed with the Securities and Exchange Commission (the "Commission") on 13th
March, 1998 (the "Registration Statement").

We confirm our opinion that the statements as to matters of law and legal
conclusions set forth under the caption "Cayman Islands Taxation" in the
preliminary prospectus included in the Registration Statement are correct in all
material respects.

We here by consent to the filing of this opinion with the Commission as an
exhibit to the Registration Statement and to the use of our name under the
heading "Cayman Islands Taxation" in the preliminary prospectus forming part of
the Registration Statement.  In giving the foregoing consent, we do not hereby
admit that we come within the category of persons whose consent is required
under Section 7 of the United States Securities Act of 1933, as amended, or the
rules or regulations of the Commission thereunder.

Yours faithfully

/s/ Maples and Calder