

                                                           EXHIBIT 23(a)


                          CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the incorporation by reference in the Prospectus
     constituting part of this Registration Statement on Form S-3 of our report
     dated January 22, 1996, which appears on page 21 of the 1995 Annual Report
     to Shareholders of Minnesota Power & Light Company, which is incorporated
     by reference in Minnesota Power & Light Company's Annual Report on Form 10-
     K for the year ended December 31, 1995.  We also consent to the
     incorporation by reference of our report on the Financial Statement
     Schedule, which appears on page 37 of such Annual Report on Form 10-K.  We
     also consent to the reference to us under the heading "Experts" in such
     Prospectus.


     /s/ PRICE WATERHOUSE LLP
     --------------------------
     PRICE WATERHOUSE LLP
     Minneapolis, Minnesota
     March 28, 1996

     