ALLIANT ENERGY RESOURCES, INC.

                                Offer to Exchange
                     Registered 9.75% Senior Notes due 2013
      For Any and All Outstanding Unregistered 9.75% Senior Notes due 2013

                                                            ______________, 2003

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        The Exchange Offer will expire at 11:59 p.m., New York City time,
             on _____________, 2003, unless the Offer is extended.
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To   Brokers, Dealers, Commercial Banks,
     Trust Companies and Other Nominees:

     Alliant Energy Resources, Inc. (the "Company") is offering, upon and
subject to the terms and conditions set forth in the Prospectus, dated
____________, 2003 (the "Prospectus"), and the enclosed Letter of Transmittal
(the "Letter of Transmittal"), to exchange (the "Exchange Offer") its 9.75%
Senior Notes due 2013 (the "New Senior Notes") which have been registered under
the Securities Act of 1933, as amended, for all of its outstanding unregistered
9.75 % Senior Notes due 2013 (the "Old Senior Notes"). The Exchange Offer is
being made in order to satisfy certain obligations of the Company contained in
the Registration Rights Agreement, dated December 26, 2002, by and between the
Company and the initial purchasers named therein, relating to the 9.75% Senior
Notes due 2013.

     We are requesting that you contact your clients for whom you hold Old
Senior Notes regarding the Exchange Offer. For your information and for
forwarding to your clients for whom you hold Old Senior Notes registered in your
name or in the name of your nominee, or who hold Old Senior Notes registered in
their own names, we are enclosing the following documents:

     1.  The Prospectus;

     2.  The Letter of Transmittal for your use and for the information of your
clients;

     3.  A form of Notice of Guaranteed Delivery;

     4.  A form of letter which may be sent to your clients for whose accounts
you hold Old Senior Notes registered in your name or the name of your nominee,
along with an instruction form for obtaining such clients' instructions with
respect to the Exchange Offer; and

     5.  Guidelines for Certification of Taxpayer Identification Number on
Substitute Form W-9.

     Your prompt action is required. The Exchange Offer will expire at 11:59
p.m., New York City time, on ___________, 2003, unless extended by the Company
(the "Expiration Date"). Old Senior Notes tendered pursuant to the Exchange
Offer may be withdrawn at any time before the Expiration Date.

     To participate in the Exchange Offer, certificates for Old Senior Notes, or
a timely confirmation of a book-entry transfer of such Old Senior Notes into the
Exchange Agent's account at The Depository Trust Company, together with a duly
executed and properly completed Letter of



Transmittal (or facsimile thereof), with any required signature guarantees and
any other required documents, should be sent to the Exchange Agent, all in
accordance with the instructions set forth in the Letter of Transmittal and the
Prospectus.

     If the registered holder of Old Senior Notes desires to tender, but such
Old Senior Notes are not immediately available, or time will not permit such
holder's Old Senior Notes or other required documents to reach the Exchange
Agent before the Expiration Date, or the procedure for book-entry transfer
cannot be completed on a timely basis, a tender may be effected by following the
guaranteed delivery procedures described in the Prospectus under "The Exchange
Offer - Guaranteed Delivery Procedures."

     We will, upon request, reimburse brokers, dealers, commercial banks and
trust companies for reasonable and necessary costs and expenses incurred by them
in forwarding the Prospectus and the related documents to the beneficial owners
of Old Senior Notes held by them as nominee or in a fiduciary capacity. We will
pay or cause to be paid all transfer taxes applicable to the exchange of Old
Senior Notes pursuant to the Exchange Offer, except as set forth in Instruction
6 of the Letter of Transmittal.

     Any inquiries you may have with respect to the Exchange Offer, or requests
for additional copies of the enclosed materials, should be directed to the
Exchange Agent at its address and telephone number set forth on the front of the
Letter of Transmittal.

                                        Very truly yours,



                                        U.S. BANK NATIONAL ASSOCIATION


     NOTHING HEREIN OR IN THE ENCLOSED DOCUMENTS SHALL CONSTITUTE YOU OR ANY
PERSON AS AN AGENT OF THE COMPANY OR THE EXCHANGE AGENT, OR AUTHORIZE YOU OR ANY
OTHER PERSON TO USE ANY DOCUMENT OR MAKE ANY STATEMENTS ON BEHALF OF EITHER OF
THEM WITH RESPECT TO THE EXCHANGE OFFER, EXCEPT FOR STATEMENTS EXPRESSLY MADE IN
THE PROSPECTUS OR THE LETTER OF TRANSMITTAL.

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