EXHIBIT 23(b)


                     CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this  registration  statement of our report dated  January 27, 1999
included in Black Hills  Corporation's Form 10-K for the year ended December 31,
1998 and to all references to our Firm included in this registration statement.




                                                           ARTHUR ANDERSEN LLP



Minneapolis, Minnesota,
February 11, 2000