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 30, 1996
included in the 1995 Annual Report of Black  Hills Corporation and incorporated
by reference in Black Hills Corporation's Form 10-K for the year ended December
31,  1995,  and  to all references to our Firm included  in  this  Registration
Statement.


                                                            ARTHUR ANDERSEN LLP



Minneapolis, Minnesota,
December 4, 1996