Exhibit
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Registration Statement
Nos. 333-101541 and 33-71130 of Black Hills Corporation on Form S-3
and in Registration Statement Nos. 33-63059, 333-17451, 333-61969,
333-82787, 333-30272, and 333-63264 of Black Hills Corporation on Form S-8
of
our report dated June 15, 2005, appearing in this Annual Report on Form
11-K of Black Hills Corporation Retirement Savings Plan for the year ended
December 31, 2004.
Minneapolis,
Minnesota
June
15,
2005