XCEL ENERGY INC
S-3, EX-15.01, 2000-09-28
ELECTRIC & OTHER SERVICES COMBINED
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                                                                  Exhibit 15.01


                   LETTER ON UNAUDITED FINANCIAL INFORMATION

September 22, 2000

Xcel Energy Inc.:

We are aware that Xcel Energy Inc. has incorporated by reference in this
registation statement and prospectus the New Century Energies, Inc. Form
10-Q's for the quarters ended March 31, 2000 which includes our report dated
May 12, 2000 and June 30, 2000 which includes our report dated August 4, 2000
covering the unaudited consolidated condensed interim financial information
contained therein. Pursuant to Regulation C of the Securities Act of 1933,
those reports are not considered a part of the registration statement and
prospectus prepared or certified by our firm or reports prepared or
certified by our firm within the meaning of Sections 7 and 11 of the Act.

Very truly yours,

Arthur Andersen LLP


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