POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                 Alan B. Arends

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.

                                      /s/ Alan B. Arends
                                      Alan B. Arends


<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                Rockne G. Flowers

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.

                                      /s/ Rockne G. Flowers
                                      Rockne G. Flowers

<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                 Joyce L. Hanes

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.

                                      /s/ Joyce L. Hanes
                                      Joyce L. Hanes


<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                     Lee Liu

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.

                                      /s/ Lee Liu
                                      Lee Liu


<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                               Katherine C. Lyall

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/ Katherine C. Lyall
                                      Katherine C. Lyall


<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                Arnold M. Nemirow

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/ Arnold M. Nemirow
                                      Arnold M. Nemirow

<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                Milton M. Neshek

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.

                                      /s/ Milton M. Neshek
                                      Milton M. Neshek

<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                 Jack R. Newman

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/ Jack R. Newman
                                      Jack R. Newman

<PAGE>



                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                 Judith D. Pyle

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/ Judith D. Pyle
                                      Judith D. Pyle


<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                  Robert D. Ray

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/ Robert D. Ray
                                      Robert D. Ray

<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                Robert W. Schlutz

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/ Robert W. Schlutz
                                      Robert W. Schlutz

<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                              Wayne H. Stoppelmoor

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/  Wayne H. Stoppelmoor
                                      Wayne H. Stoppelmoor

<PAGE>

                                POWER OF ATTORNEY

                   KNOW ALL PERSONS BY THESE PRESENTS, That I

                                Anthony R. Weiler

hereby  constitute and appoint Erroll B. Davis,  Jr. and Edward M. Gleason,  and
each of them individually,  my true and lawful  attorney-in-fact and agent, with
full power of substitution and resubstitution,  for me and in my name, place and
stead,  in any and all  capacities,  to sign my name as a  director  of  Alliant
Energy  Resources,  Inc. (the  "Company")  and Alliant Energy  Corporation  (the
"Parent")  to the  Registration  Statement  on  Form  S-4,  and  any  amendments
(including  post-effective  amendments) or supplements  thereto,  relating to an
offer to exchange substantially  identical unsecured debt securities and related
guarantees that are registered under the Securities Act of 1933, as amended, for
up to $250,000,000 aggregate principal amount of unsecured debt securities to be
issued by the Company and  unconditionally  guaranteed by the Parent,  after the
consummation of the private placement of such debt securities,  and to file said
Registration   Statement,   and  any  amendment  (including  any  post-effective
amendment) or supplement thereto, with the Securities and Exchange Commission in
connection  with the  registration  of the unsecured debt securities and related
guarantees under the Securities Act of 1933, as amended.

          I hereby  ratify  and  confirm  all that  said  attorneys-in-fact  and
agents,  or each of them, have done or shall lawfully do by virtue of this Power
of Attorney.

          WITNESS my hand this 20th day of October, 1999.


                                      /s/ Anthony R. Weiler
                                      Anthony R. Weiler