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):  April 28, 1997



                       IES UTILITIES INC.
     (Exact name of registrant as specified in its charter)



    Iowa                         0-4117-1               42-0331370
(State or other                (Commission           (I.R.S. Employer
 jurisdiction of                File No.)           Identification No.)
 incorporation)


                   IES Tower, Cedar Rapids, Iowa  52401
  (Address of principal executive offices, including zip code)


                              (319) 398-4411
                 (Registrant's telephone number)


Item 5.  Other Events.
                                
      The  following  are selected summaries of the  consolidated
results  of  operations for IES Utilities Inc.  for  the  periods
ended March 31, 1997 and 1996:

                             Quarter Ended         Twelve Months Ended
                               March 31                  March 31
                            1997       1996          1997        1996
                                         (in thousands)
                                                          
Operating revenues     $  226,398  $ 198,768    $  782,609   $ 735,755
                                                          
Operating income       $   32,588  $  34,204    $  152,110   $ 156,573
                                                          
Net income available
  for  common stock    $   11,622  $  13,899    $   60,538   $  66,333


      Milder weather conditions in the first quarter of 1997,  as
compared  to 1996, contributed to lower earnings at IES Utilities
Inc. (IES).  Weather conditions in the first quarter of 1997 were
milder than normal and weather conditions in the first quarter of
1996 were colder than normal. Accordingly, in comparing quarters,
weather  impacted  net income available for common  stock  by  an
estimated $1.8 million.

      Increased revenues for the quarter reflected the impact  of
higher prices for fuel purchased by IES, which are passed through
directly to customers with no impact on company income.

      During the first quarter of 1997, IES reported an 8 percent
decrease  in  the volume of natural gas sold and transported  for
customers,  as compared with the volume of the first  quarter  of
1996.  This decrease primarily reflects the effect of weather  on
residential gas sales. When compared to "normal" weather, natural
gas sales were down 3 percent from sales of the previous year.

      Despite  the negative impact of weather on residential  and
commercial sales, total utility electric sales volumes, excluding
off-system  sales, increased 4 percent for the quarter.  Much  of
that  increase  was  the  result of  a  10  percent  increase  to
industrial  customers, reflecting continued  growth  in  the  IES
service territory.



                           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 thereunto duly authorized.





                                           IES UTILITIES INC.
                                              (Registrant)




                            By /s/         John E. Ebright
                                             (Signature)
                                           John E. Ebright
                                 Controller & Chief Accounting Officer


Date:  April 28, 1997