8-K

			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  18,  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)



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

(a) Previous  Independent  Accountants

Northern  States  Power Company, a  Wisconsin  corporation (NSP-Wisconsin) is  a
wholly   owned  subsidiary   of  Northern  States  Power  Company,  a  Minnesota
corporation  (NSP).

On  August  18,  2000, New  Century  Energies, Inc. (NCE) merged  into NSP, with
NSP  as  the  surviving  legal  entity.    NSP  was  renamed  Xcel  Energy  Inc.

In   connection   with   the   merger,   Xcel   Energy's   management   informed
PricewaterhouseCoopers LLP that the firm would no longer be engaged as principal
independent accountants for NSP or NSP-Wisconsin. On August 18, 2000, the  Audit
Committee of  Xcel Energy's Board of Directors recommended, and the Xcel  Energy
Board approved, the decision to change principal independent accountants for NSP
for   2000.   PricewaterhouseCoopers  LLP   will  be  retained  as   independent
accountants  for  certain  of  Xcel Energy's non-utility subsidiaries, including
NRG Energy, Inc. (also a public registrant).

PricewaterhouseCoopers LLP's reports on NSP-Wisconsin's financial statements for
the two most recent fiscal years ended December 31, 1998 and 1999 contained   no
adverse  opinion or disclaimer  of opinion and were not qualified or modified as
to  uncertainty,  audit  scope  or  accounting  principle.

In  connection  with its audits of NSP-Wisconsin for the two most recent  fiscal
years and  through August 18,  2000,  there  have  been  no  disagreements  with
PricewaterhouseCoopers LLP on any matter of accounting principles or  practices,
financial   statement  disclosure,   or  auditing  scope  or  procedure,   which
disagreements  if not resolved to the satisfaction of PricewaterhouseCoopers LLP
would  have  caused  them  to  make  reference  thereto  in  their report on the
financial  statements  for  such  years.

During NSP-Wisconsin's two most recent fiscal years and through August 18, 2000,
there have  been no reportable events (as defined in Commission Regulation   S-K
Item 304 (a)(1)(v)).

NSP-Wisconsin  has requested  that PricewaterhouseCoopers  LLP furnish it with a
letter addressed  to the Commission stating  whether or not  it agrees with  the
above statements. PricewaterhouseCoopers LLP's letter dated August 18, 2000,  is
filed  as  Exhibit  16  to  this  Form  8-K.

(b) New  Independent  Accountants

The Board of Directors of NSP-Wisconsin is expected to appoint its new principal
independent  accountants  at  its  meeting  scheduled  for  August  28,  2000.

Item  7  -  Financial  Statements  and  Exhibits
- ------------------------------------------------

Exhibit  No.  16  - Letter from PricewaterhouseCoopers LLP dated August 18, 2000


				   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, Regulatory Affairs
						 and General Counsel

August 23, 2000

EX-16

				  Exhibit 16


August  18,  2000

Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

Commissioners:

We  have read the statements  made by Northern States  Power Company (Wisconsin)
(copy attached), which we understand will be filed with the Commission, pursuant
to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated August 18,
2000.  We agree with the statements concerning our  Firm  in  such  Form  8-K.

Yours  very  truly,

     /s/

PRICEWATERHOUSECOOPERS  LLP