NORTHERN STATES POWER CO /WI/
8-K, 2000-09-01
ELECTRIC SERVICES
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                SECURITIES  AND  EXCHANGE  COMMISSION
                      Washington,  D.C.  20549

                              FORM  8-K

                           CURRENT  REPORT

                Pursuant  to  Section  13  or  15(d)  of
                the  Securities  Exchange  Act  of  1934


Date  of  Report  (Date  of  earliest event reported)        AUGUST 28, 2000
                                                             ---------------

              NORTHERN  STATES  POWER  COMPANY (WISCONSIN)
              --------------------------------------------
     (Exact  name  of  registrant  as  specified  in  its  charter)


                              WISCONSIN
                              ---------
           (State  or  other  jurisdiction  of  incorporation)

         10-3140                                        39-0508315
         -------                                        ----------
(Commission  File  Number)                   (IRS Employer Identification No.)

   1414 W. HAMILTON AVE.  EAU CLAIRE WI                               54701
   ------------------------------------                               -----
(Address  of  principal  executive  offices)                       (Zip  Code)

Registrant's  telephone  number,  including  area  code           715-839-2621
                                                                  ------------
                               NONE
                               ----
  (Former  name  or  former  address,  if  changed  since  last  report)

<PAGE>

Item  4  -  Change  in  Registrant's  Certifying  Accountants
-------------------------------------------------------------

New  Independent  Accountants

In a  current report on  Form 8-K filed  Aug. 23, 2000, Northern  States   Power
Company,    a   Wisconsin     Corporation    (NSP-Wisconsin)    reported    that
PricewaterhouseCoopers LLP   would   no   longer  be  NSP-Wisconsin's  principal
independent accountants.

At its Aug. 28, 2000  meeting, the Board of Directors of NSP-Wisconsin appointed
Arthur Andersen LLP as its new principal independent  accountants.


                                   SIGNATURES
                                   ----------

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act of 1934, the
registrant  has  duly  caused  this  report  to  be  signed on its behalf by the
undersigned  hereunto  duly  authorized.


                      Northern  States  Power  Company (a Wisconsin Corporation)

                      /s/
                      ---
                      John D. Wilson
                      Vice President of Public and Regulatory Affairs

August 31, 2000





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