EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Niagara Mohawk
Holdings, Inc.  Registration Statement on Form S-8 (No. 333-13781) and in the
Prospectus constituting part of the Registration Statement on Form S-3 (No.
333-55923) and incorporated by reference in Niagara Mohawk Power Corporation
Registration Statements on Form S-8 (Nos. 33-36189 and 33-42771) and in the
Prospectus constituting part of the Registration Statements on Form S-3 (Nos.
33-50703, 33-51073, 33-54827 and 33-55546) and in the Prospectus/Proxy Statement
constituting part of the Registration Statement on Form S-4 (No. 333-49769) of
our report dated January 27, 2000 relating to the financial statements, which
appears in the Annual Report to Shareholders, which is incorporated in this
Annual Report on Form 8-K.





Yours very truly,


/s/PricewaterhouseCoopers LLP
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PRICEWATERHOUSECOOPERS LLP
Syracuse, New York
February 10, 2000