----

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-K**

| x | ANNUAL                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|---|-----------------------------------------------------------------------------------------------------------------------------------|

| o | TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|---|---------------------------------------------------------------------------------------------------------------------------------------|

| **Commission****File                Number** |    | **Registrants;                States of Incorporation;****                       Address and Telephone Number** |                                                                                                                                                                                    | **I.R.S.                Employer****Identification                Nos.** |
|----------------------------------------------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------|
|                                         | 1-3525  |                                                                                                                                               | American                Electric Power Company, Inc.                (A New York Corporation)                                                                                            |                                                                     | 13-4922640 |
|                                         | 0-18135 |                                                                                                                                               | AEP                Generating                Company (An                Ohio Corporation)                                                                                               |                                                                     | 31-1033833 |
|                                         | 0-346   |                                                                                                                                               | AEP                Texas                Central Company (A                Texas Corporation)                                                                                            |                                                                     | 74-0550600 |
|                                         | 0-340   |                                                                                                                                               | AEP                Texas North Company (A                Texas Corporation)                                                                                                             |                                                                     | 75-0646790 |
|                                         | 1-3457  |                                                                                                                                               | Appalachian                Power Company (A                Virginia Corporation)                                                                                                        |                                                                     | 54-0124790 |
|                                         | 1-2680  |                                                                                                                                               | Columbus                Southern Power Company                (An Ohio Corporation)                                                                                                     |                                                                     | 31-4154203 |
|                                         | 1-3570  |                                                                                                                                               | Indiana                Michigan Power Company (An                Indiana Corporation)                                                                                                   |                                                                     | 35-0410455 |
|                                         | 1-6858  |                                                                                                                                               | Kentucky                Power Company (A                Kentucky Corporation)                                                                                                           |                                                                     | 61-0247775 |
|                                         | 1-6543  |                                                                                                                                               | Ohio                Power Company                (An Ohio Corporation)                                                                                                                  |                                                                     | 31-4271000 |
|                                         | 0-343   |                                                                                                                                               | Public                Service Company of Oklahoma (An                Oklahoma Corporation)                                                                                              |                                                                     | 73-0410895 |
|                                         | 1-3146  |                                                                                                                                               | Southwestern                Electric Power Company (A                Delaware Corporation)1                Riverside Plaza, Columbus, Ohio 43215Telephone                (614) 716-1000 |                                                                     | 72-0323455 |

| Indicate                  by check mark if the registrant with respect to American Electric                  Power                  Company, Inc., is a well-known seasoned issuer, as defined in Rule                  405 on                  the Securities Act.                                                                                                                                                                                                                                                                                                                                                                                                                                               | Yes                  x                          | No.                  o                        |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------|-----------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark if the registrant with respect to AEP Generating                  Company,                  AEP Texas Central Company, AEP Texas North Company, Appalachian                  Power                  Company, Columbus Southern Power Company, Indiana Michigan Power                  Company,                  Kentucky Power Company, Ohio Power Company, Public Service Company                  of                  Oklahoma and Southwestern Electric Power Company, are well-known                  seasoned                  issuers, as defined in Rule 405 on the Securities Act.                                                                                | Yes                  x                          | No.                  o                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark if the registrant with respect to American Electric                  Power                  Company, Inc., is not required to file reports pursuant to Section                  13 or                  Section 15(d) of the Exchange Act.                                                                                                                                                                                                                                                                                                                                                                                                                                 | Yes                  o                          | No.                  x                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark if the registrant with respect to AEP Generating                  Company,                  AEP Texas Central Company, AEP Texas North Company, Appalachian                  Power                  Company, Columbus Southern Power Company, Indiana Michigan Power                  Company,                  Kentucky Power Company, Ohio Power Company, Public Service Company                  of                  Oklahoma and Southwestern Electric Power Company, are not required                  to file                  reports pursuant to Section 13 or Section 15(d) of the Exchange                  Act.                                                | Yes                  o                          | No.                  x                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark whether the registrants (1) have filed all reports                  required                  to be filed by Section 13 or 15(d) of the Securities Exchange Act                  of 1934                  during the preceding 12 months (or for such shorter period that                  the                  registrants were required to file such reports), and (2) have been                  subject                  to such filing requirements for the past 90 days.                                                                                                                                                                                            | Yes                  x                          | No.                  o                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark if disclosure of delinquent filers with respect to                  Appalachian Power Company or Ohio Power Company pursuant to Item                  405 of                  Regulation S-K (229.405 of this chapter) is not contained herein,                  and will                  not be contained, to the best of registrant’s knowledge, in definitive                  proxy or information statements of Appalachian Power Company or                  Ohio Power                  Company incorporated by reference in Part III of this Form 10-K                  or any                  amendment to this Form 10-K.                               | x                                               |                                          |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark whether American Electric Power Company, Inc. is                  a large                  accelerated filer, an accelerated filer, or a non-accelerated filer.                  See                  definition of ‘accelerated filer and large accelerated filer’ in Rule                  12b-2 of the Exchange Act. (Check One)                                                                                                                                                                                                                                                                                                                           |                                            |                                          |
| Large                  accelerated filer  x                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Accelerated                  filer  o | Non-accelerated                  filer o |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark whether AEP Generating Company, AEP Texas Central                  Company,                  AEP Texas North Company, Appalachian Power Company, Columbus Southern                  Power Company, Indiana Michigan Power Company, Kentucky Power Company,                  Ohio Power Company, Public Service Company of Oklahoma and Southwestern                  Electric Power Company are large accelerated filers, accelerated                  filers,                  or non-accelerated filers. See definition of ‘accelerated filer and large                  accelerated filer’ in Rule 12b-2 of the Exchange Act. (Check                  One) |                                            |                                          |
| Large                  accelerated filer  o                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Accelerated                  filer  o | Non-accelerated                  filer x |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                            |                                          |
| Indicate                  by check mark if the registrants are shell companies, as defined                  in Rule                  12b-2 of the Exchange Act.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Yes                  o                          | No.                  x                        |

**Securities      registered pursuant to Section 12(b) of the Act:**

|  **Registrant**                                 |   |  **Title                of each class**       |   | **Name                of each exchange****on                which registered** |
|------------------------------------------------------|--------|----------------------------------------------------|--------|--------------------------------------------------------------------------------|
| AEP                Generating Company                |   | None                                               |   |                                                                           |
| AEP                Texas Central Company             |   | None                                               |   |                                                                           |
| AEP                Texas North Company               |   | None                                               |   |                                                                           |
| American                Electric Power Company, Inc. |   | Common                Stock, $6.50 par value       |   | New                York Stock Exchange                                         |
| Appalachian                Power Company             |   | None                                               |   |                                                                           |
| Columbus                Southern Power Company       |   | None                                               |   |                                                                           |
| Indiana                Michigan Power Company        |   | 6%                Senior Notes, Series D, Due 2032 |   | New                York Stock Exchange                                         |
| Kentucky                Power Company                |   | None                                               |   |                                                                           |
| Ohio                Power Company                    |   | None                                               |   |                                                                           |
| Public                Service Company of Oklahoma    |   | 6%                Senior Notes, Series B, Due 2032 |   | New                York Stock Exchange                                         |
| Southwestern                Electric Power Company   |   | None                                               |   |                                                                           |

**Securities      registered pursuant to Section 12(g) of the Act:**

| **Registrant**                                         |   | **Title                  of each class**                                                       |
|--------------------------------------------------------|--------|------------------------------------------------------------------------------------------------|
| AEP                  Generating Company                |   | None                                                                                           |
| AEP                  Texas Central Company             |   | 4.00%                  Cumulative Preferred Stock, Non-Voting, $100 par value                  |
|                                                   |   | 4.20%                  Cumulative Preferred Stock, Non-Voting, $100 par value                  |
| AEP                  Texas North Company               |   | None                                                                                           |
| American                  Electric Power Company, Inc. |   | None                                                                                           |
| Appalachian                  Power Company             |   | 4.50%                  Cumulative Preferred Stock, Voting, no par value                        |
| Columbus                  Southern Power Company       |   | None                                                                                           |
| Indiana                  Michigan Power Company        |   | 4.125%                  Cumulative Preferred Stock, Non-Voting, $100 par value                 |
| Kentucky                  Power Company                |   | None                                                                                           |
| Ohio                  Power Company                    |   | 4.50%                  Cumulative Preferred Stock, Voting, $100 par value                      |
| Public                  Service Company of Oklahoma    |   | None                                                                                           |
| Southwestern                  Electric Power Company   |   | 4.28%                  Cumulative Preferred Stock, Non-Voting, $100 par value                  |
|                                                   |   | 4.65%                  Cumulative Preferred Stock, Non-Voting, $100 par value                  |
|                                                   |   | 5.00%                  Cumulative Preferred Stock, Non-Voting, $100 par                  value |

|                                                 |   | **Aggregate                market value of voting and non-voting common equity held by non-affiliates                of the registrants** **as                of June 30, 2005, the last trading date of the registrants’ most recently                completed second fiscal quarter** |   |  **Number                of shares of common stock outstanding of the registrants                at****December                31, 2005** |
|------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------|
| AEP                Generating Company                |   | None                                                                                                                                                                                                                                                                                                |   | 1,000                                                                                                                                          |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | ($1,000                par value)                                                                                                              |
| AEP                Texas Central Company             |   | None                                                                                                                                                                                                                                                                                                |   | 2,211,678                                                                                                                                      |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | ($25                par value)                                                                                                                 |
| AEP                Texas North Company               |   | None                                                                                                                                                                                                                                                                                                |   | 5,488,560                                                                                                                                      |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | ($25                par value)                                                                                                                 |
| American                Electric Power Company, Inc. |   | $14,172,701,867                                                                                                                                                                                                                                                                                     |   | 393,718,838                                                                                                                                    |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | ($6.50                par value)                                                                                                               |
| Appalachian                Power Company             |   | None                                                                                                                                                                                                                                                                                                |   | 13,499,500                                                                                                                                     |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | (no                par value)                                                                                                                  |
| Columbus                Southern Power Company       |   | None                                                                                                                                                                                                                                                                                                |   | 16,410,426                                                                                                                                     |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | (no                par value)                                                                                                                  |
| Indiana                Michigan Power Company        |   | None                                                                                                                                                                                                                                                                                                |   | 1,400,000                                                                                                                                      |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | (no                par value)                                                                                                                  |
| Kentucky                Power Company                |   | None                                                                                                                                                                                                                                                                                                |   | 1,009,000                                                                                                                                      |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | ($50                par value)                                                                                                                 |
| Ohio                Power Company                    |   | None                                                                                                                                                                                                                                                                                                |   | 27,952,473                                                                                                                                     |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | (no                par value)                                                                                                                  |
| Public                Service Company of Oklahoma    |   | None                                                                                                                                                                                                                                                                                                |   | 9,013,000                                                                                                                                      |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | ($15                par value)                                                                                                                 |
| Southwestern                Electric Power Company   |   | None                                                                                                                                                                                                                                                                                                |   | 7,536,640                                                                                                                                      |
|                                                 |   |                                                                                                                                                                                                                                                                                                |   | ($18                par value)                                                                                                                 |

**Note      On Market Value Of Common Equity Held By Non-Affiliates**

----

**Documents      Incorporated By Reference**

|  **Description**                                                                                                                                                                                                         | **Part                of Form 10-K****Into                Which Document Is Incorporated** |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                          |                                                                                       |
| Portions                of Annual Reports of the following companies forthe                fiscal year ended December 31, 2005:                                                                                               | Part                II                                                                     |
| AEP                Generating Company                                                                                                                                                                                         |                                                                                       |
| AEP                Texas Central Company                                                                                                                                                                                      |                                                                                       |
| AEP                Texas North Company                                                                                                                                                                                        |                                                                                       |
| American                Electric Power Company, Inc.                                                                                                                                                                          |                                                                                       |
| Appalachian                Power Company                                                                                                                                                                                      |                                                                                       |
| Columbus                Southern Power Company                                                                                                                                                                                |                                                                                       |
| Indiana                Michigan Power Company                                                                                                                                                                                 |                                                                                       |
| Kentucky                Power Company                                                                                                                                                                                         |                                                                                       |
| Ohio                Power Company                                                                                                                                                                                             |                                                                                       |
| Public                Service Company of Oklahoma                                                                                                                                                                             |                                                                                       |
| Southwestern                Electric Power Company                                                                                                                                                                            |                                                                                       |
|                                                                                                                                                                                                                          |                                                                                       |
| Portions                of Proxy Statement of American Electric Power Company, Inc. for 2006                Annual Meeting of Shareholders, to be filed within 120 days after                December                31, 2005 | Part                III                                                                    |
|                                                                                                                                                                                                                          |                                                                                       |
| Portions                of Information Statements of the following companies for 2006 Annual                Meeting of Shareholders, to be filed within 120 days after December                31,                2005:       | Part                III                                                                    |
| Appalachian                Power Company                                                                                                                                                                                      |                                                                                       |
| Ohio                Power Company                                                                                                                                                                                             |                                                                                       |

----

**This      combined Form 10-K is separately filed by AEP Generating Company, AEP Texas      Central Company, AEP Texas North Company, American Electric Power Company,      Inc.,      Appalachian Power Company, Columbus Southern Power Company, Indiana Michigan      Power Company, Kentucky Power Company, Ohio Power Company, Public Service      Company of Oklahoma and Southwestern Electric Power Company. Information      contained herein relating to any individual registrant is filed by such      registrant on its own behalf. Except for American Electric Power Company, Inc.,      each registrant makes no representation as to information relating to the other      registrants.**

**You      can access financial and other information at AEP’s website, including AEP’s      Principles of Business Conduct (which also serves as a code of ethics applicable      to Item 10 of this Form 10-K), certain committee charters and Principles of      Corporate Governance. The address is www.AEP.com. AEP makes available, free      of      charge on its website, copies of its annual report on Form 10-K, quarterly      reports on Form 10-Q, current reports on Form 8-K and amendments to those      reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities      Exchange Act of 1934 as soon as reasonably practicable after filing such      material electronically or otherwise furnishing it to the      SEC.**

----

**TABLE        OF CONTENTS**

| **Item****Number**            |                                             | **Page****Number**                                                                                                                                          |
|-------------------------------|--------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                          | **Glossary                  of Terms**           | **i**                                                                                                                                                       |
|                          | **Forward-Looking                  Information** | **iv**                                                                                                                                                      |
| **PART                  I**   |
| **1**                         |                                             | **Business**                                                                                                                                                |   |
|                          |                                             | General                                                                                                                                                     | 1 |
|                          |                                             | Utility                  Operations                                                                                                                         | 8 |
|                          |                                             | Investments                                                                                                                                                 | 24 |
| **1**                         | **A**                                            | **Risk                  Factors**                                                                                                                           | 25 |
| **1**                         | **B**                                            | **Unresolved                  Staff Comments**                                                                                                              | 37 |
| **2**                         |                                             | **Properties**                                                                                                                                              | 37 |
|                          |                                             | Generation                  Facilities                                                                                                                      | 37 |
|                          |                                             | Transmission                  and Distribution Facilities                                                                                                   | 39 |
|                          |                                             | Titles                                                                                                                                                      | 40 |
|                          |                                             | System                  Transmission Lines and Facility Siting                                                                                              | 40 |
|                          |                                             | Construction                  Program                                                                                                                       | 40 |
|                          |                                             | Potential                  Uninsured Losses                                                                                                                 | 42 |
| **3**                         |                                             | **Legal                  Proceedings**                                                                                                                      | 43 |
| **4**                         |                                             | **Submission                  Of Matters To A Vote Of Security Holders**                                                                                    | 43 |
|                          |                                             | Executive                  Officers of the Registrant                                                                                                       | 43 |
| **PART                  II**  |
| **5**                         |                                             | **Market                  For Registrant’s Common Equity, Related Stockholder Matters****And                  Issuer Purchases Of Equity Securities** | 46 |
| **6**                         |                                             | **Selected                  Financial Data**                                                                                                                | 47 |
| **7**                         |                                             | **Management’s                  Discussion And Analysis Of Financial Condition And****Results                  Of Operations**                        | 47 |
| **7**                         | **A**                                            | **Quantitative                  And Qualitative Disclosures About Market Risk**                                                                             | 47 |
| **8**                         |                                             | **Financial                  Statements And Supplementary Data**                                                                                            | 48 |
| **9**                         |                                             | **Changes                  In And Disagreements With Accountants On Accounting****And                  Financial Disclosure**                               | 48 |
| **9**                         | **A**                                            | **Controls                  And Procedures**                                                                                                                | 48 |
| **9**                         | **B**                                            | **Other                  Information**                                                                                                                      | 48 |
| **PART                  III** |
| **10**                        |                                             | **Directors                  And Executive Officers Of The Registrant**                                                                                     | 49 |
| **11**                        |                                             | **Executive                  Compensation**                                                                                                                 | 50 |
| **12**                        |                                             | **Security                  Ownership Of Certain Beneficial Owners And Management and Related                  Stockholder Matters**                        | 51 |
|                          |                                             | Equity                  Compensation Plan Information                                                                                                       | 55 |
| **13**                        |                                             | **Certain                  Relationships And Related Transactions**                                                                                         | 55 |
| **14**                        |                                             | **Principal                  Accounting Fees And Services**                                                                                                 | 55 |
| **PART                  IV**  |
| **15**                        |                                             | **Exhibits,                  Financial Statement Schedules**                                                                                                | 57 |
|                          |                                             | Financial                  Statements                                                                                                                       | 57 |
|                          |                                             | Signatures                                                                                                                                                  | 58 |
|                          |                                             | Index                  to Financial Statement Schedules                                                                                                     | S-1 |
|                          |                                             | Report                  of Independent Registered Public Accounting Firm                                                                                    | S-2 |
|                          |                                             | Exhibit                  Index                                                                                                                              | E-1 |

----

**GLOSSARY      OF TERMS**

| **Abbreviation                or Acronym**                                      | **Definition**                                                                                                                                                                                                                                                                                                             |
|---------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| AEGCo                                                                           | AEP                Generating Company, an electric utility subsidiary of                AEP                                                                                                                                                                                                                                |
| AEP                                                                             | American                Electric Power Company, Inc.                                                                                                                                                                                                                                                                       |
| AEP                Power Pool                                                   | APCo,                CSPCo, I&M, KPCo and OPCo, as parties to the Interconnection                Agreement                                                                                                                                                                                                             |
| AEPSC                or Service Corporation                                     | American                Electric Power Service Corporation, a service subsidiary of                AEP                                                                                                                                                                                                                     |
| AEP                System or the System                                         | The                American Electric Power System, an integrated electric utility system,                owned and operated by AEP’s electric utility                subsidiaries                                                                                                                                    |
| AEP                Utilities                                                    | AEP                Utilities, Inc., subsidiary of AEP, formerly, Central and South West                Corporation                                                                                                                                                                                                         |
| AFUDC                                                                           | Allowance                for funds used during construction (the net cost of borrowed funds,                and a                reasonable rate of return on other funds, used for construction under                regulatory accounting)                                                                               |
| ALJ                                                                             | Administrative                law judge                                                                                                                                                                                                                                                                                    |
| APCo                                                                            | Appalachian                Power Company, an electric utility subsidiary of AEP                                                                                                                                                                                                                                            |
| Buckeye                                                                         | Buckeye                Power, Inc., an unaffiliated corporation                                                                                                                                                                                                                                                            |
| CAA                                                                             | Clean                Air Act                                                                                                                                                                                                                                                                                               |
| CAAA                                                                            | Clean                Air Act Amendments of 1990                                                                                                                                                                                                                                                                            |
| Cardinal                Station                                                 | Generating                facility co-owned by Buckeye and OPCo                                                                                                                                                                                                                                                            |
| CERCLA                                                                          | Comprehensive                Environmental Response, Compensation and Liability Act of                1980                                                                                                                                                                                                                 |
| CG&E                                                                        | The                Cincinnati Gas & Electric Company, an unaffiliated utility                company                                                                                                                                                                                                                   |
| Cook                Plant                                                       | The                Donald C. Cook Nuclear Plant (2,143 MW), owned by I&M, and located                near Bridgman, Michigan                                                                                                                                                                                           |
| CSPCo                                                                           | Columbus                Southern Power Company, a public utility subsidiary of                AEP                                                                                                                                                                                                                          |
| CSW                Operating Agreement                                          | Agreement,                dated January 1, 1997, by and among PSO, SWEPCo, TCC and TNC governing                generating capacity allocation                                                                                                                                                                             |
| DOE                                                                             | United                States Department of Energy                                                                                                                                                                                                                                                                          |
| Dow                                                                             | The                Dow Chemical Company, and its affiliates collectively, unaffiliated                companies                                                                                                                                                                                                            |
| DP&L                                                                        | The                Dayton Power and Light Company, an unaffiliated utility                company                                                                                                                                                                                                                          |
| East                zone public utility subsidiaries                            | APCo,                CSPCo, I&M, KPCo and OPCo                                                                                                                                                                                                                                                                         |
| EMF                                                                             | Electric                and Magnetic Fields                                                                                                                                                                                                                                                                                |
| ENEC                                                                            | Expanded                net energy clause                                                                                                                                                                                                                                                                                  |
| EPA                                                                             | United                States Environmental Protection Agency                                                                                                                                                                                                                                                               |
| EPACT                                                                           | The                Energy Policy Act of 2005                                                                                                                                                                                                                                                                               |
| ERCOT                                                                           | Electric                Reliability Council of Texas                                                                                                                                                                                                                                                                       |
| FERC                                                                            | Federal                Energy Regulatory Commission                                                                                                                                                                                                                                                                        |
| Fitch                                                                           | Fitch                Ratings, Inc.                                                                                                                                                                                                                                                                                         |
| FPA                                                                             | Federal                Power Act                                                                                                                                                                                                                                                                                           |
| I&M                                                                         | Indiana                Michigan Power Company, a public utility subsidiary of                AEP                                                                                                                                                                                                                           |
| I&M                Power Agreement                                          | Unit                Power Agreement Between AEGCo and I&M, dated March 31,                1982                                                                                                                                                                                                                         |
| Interconnection                Agreement                                        | Agreement,                dated July 6, 1951, by and among APCo, CSPCo, I&M, KPCo and OPCo,                defining the sharing of costs and benefits associated with their                respective generating plants                                                                                                |
| IURC                                                                            | Indiana                Utility Regulatory Commission                                                                                                                                                                                                                                                                       |
| KPCo                                                                            | Kentucky                Power Company, a public utility subsidiary of AEP                                                                                                                                                                                                                                                  |
| LLWPA                                                                           | Low-Level                Waste Policy Act of 1980                                                                                                                                                                                                                                                                          |
| LPSC                                                                            | Louisiana                Public Service Commission                                                                                                                                                                                                                                                                         |
| MECPL                                                                           | Mutual                Energy CPL, L.P., a Texas REP and former AEP affiliate                                                                                                                                                                                                                                               |
| MEWTU                                                                           | Mutual                Energy WTU, L.P., a Texas REP and former AEP affiliate                                                                                                                                                                                                                                               |
| MISO                                                                            | Midwest                Independent Transmission System Operator                                                                                                                                                                                                                                                            |
| Moody’s                                                                   | Moody’s                Investors Service, Inc.                                                                                                                                                                                                                                                                       |
| MW                                                                              | Megawatt                                                                                                                                                                                                                                                                                                                   |
| NOx                                                                             | Nitrogen                oxide                                                                                                                                                                                                                                                                                              |
| NPC                                                                             | National                Power Cooperatives, Inc., an unaffiliated corporation                                                                                                                                                                                                                                              |
| NRC                                                                             | Nuclear                Regulatory Commission                                                                                                                                                                                                                                                                               |
| OASIS                                                                           | Open                Access Same-time Information System                                                                                                                                                                                                                                                                    |
| OATT                                                                            | Open                Access Transmission Tariff, filed with FERC                                                                                                                                                                                                                                                            |
| OCC                                                                             | Corporation                Commission of the State of Oklahoma                                                                                                                                                                                                                                                             |
| Ohio                Act                                                         | Ohio                electric restructuring legislation                                                                                                                                                                                                                                                                     |
| OPCo                                                                            | Ohio                Power Company, a public utility subsidiary of AEP                                                                                                                                                                                                                                                      |
| OVEC                                                                            | Ohio                Valley Electric Corporation, an electric utility company in which                AEP and                CSPCo together own a 43.47% equity interest                                                                                                                                                    |
| PJM                                                                             | PJM                Interconnection, L.L.C., a regional transmission                organization                                                                                                                                                                                                                            |
| PSO                                                                             | Public                Service Company of Oklahoma, a public utility subsidiary of                AEP                                                                                                                                                                                                                       |
| PUCO                                                                            | The                Public Utilities Commission of Ohio                                                                                                                                                                                                                                                                     |
| PUCT                                                                            | Public                Utility Commission of Texas                                                                                                                                                                                                                                                                          |
| PUHCA                                                                           | Public                Utility Holding Company Act of 1935, as amended (repealed effective                February 8, 2006)                                                                                                                                                                                                 |
| RCRA                                                                            | Resource                Conservation and Recovery Act of 1976, as amended                                                                                                                                                                                                                                                  |
| REP                                                                             | Retail                electricity provider                                                                                                                                                                                                                                                                                 |
| Rockport                Plant                                                   | A                generating plant owned and partly leased by AEGCo and I&M (1,300 MW,                coal-fired) located near Rockport, Indiana                                                                                                                                                                        |
| RTO                                                                             | Regional                Transmission Organization                                                                                                                                                                                                                                                                          |
| SEC                                                                             | Securities                and Exchange Commission                                                                                                                                                                                                                                                                          |
| S&P             | Standard                & Poor’s Ratings Service                                                                                                                                                                                                                                                                 |
| SO2                                                                             | Sulfur                dioxide                                                                                                                                                                                                                                                                                              |
| SPP                                                                             | Southwest                Power Pool                                                                                                                                                                                                                                                                                        |
| STP                                                                             | South                Texas Project Nuclear Generating Plant, of which TCC owned 25.2%                                                                                                                                                                                                                                      |
| SWEPCo                                                                          | Southwestern                Electric Power Company, a public utility subsidiary of                AEP                                                                                                                                                                                                                      |
| TCA                                                                             | Transmission                Coordination Agreement dated January 1, 1997 by and among, PSO, SWEPCo,                TCC, TNC and AEPSC, which allocates costs and benefits in connection                with                the operation of the transmission assets of the four public utility                subsidiaries |
| TCC                                                                             | AEP                Texas Central Company, formerly Central Power and Light Company,                a public                utility subsidiary of AEP                                                                                                                                                                       |
| TEA                                                                             | Transmission                Equalization Agreement dated April 1, 1984 by and among APCo, CSPCo,                I&M, KPCo and OPCo, which allocates costs and benefits in connection                with the operation of transmission assets                                                                          |
| Texas                Act                                                        | Texas                electric restructuring legislation                                                                                                                                                                                                                                                                    |
| TNC                                                                             | AEP                Texas North Company, formerly West Texas Utilities Company, a public                utility subsidiary of AEP                                                                                                                                                                                           |
| Tractebel                                                                       | Tractebel                Energy Marketing, Inc.                                                                                                                                                                                                                                                                            |
| TVA                                                                             | Tennessee                Valley Authority                                                                                                                                                                                                                                                                                  |
| VSCC                                                                            | Virginia                State Corporation Commission                                                                                                                                                                                                                                                                       |
| West                zone public utility subsidiaries                            | PSO,                SWEPCo, TCC and TNC                                                                                                                                                                                                                                                                                    |
| WPCo                                                                            | Wheeling                Power Company                                                                                                                                                                                                                                                                                      |
| WVPSC                                                                           | West                Virginia Public Service Commission                                                                                                                                                                                                                                                                     |

----

**FORWARD-LOOKING      INFORMATION**

| · | Electric                load and customer growth.                                                                                                                                                                                                                                         |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| · | Weather                conditions, including storms.                                                                                                                                                                                                                                      |
| · | Available                sources and costs of and transportation for fuels and the creditworthiness                of fuel suppliers and transporters.                                                                                                                                    |
| · | Availability                of generating capacity and the performance of our generating                plants.                                                                                                                                                                           |
| · | Our                ability to recover regulatory assets and stranded costs in connection                with                deregulation.                                                                                                                                                 |
| · | Our                ability to recover increases in fuel and other energy costs through                regulated or competitive electric rates.                                                                                                                                            |
| · | Our                ability to build or acquire generating capacity when needed at acceptable                prices and terms and to recover those costs through applicable rate                cases.                                                                                     |
| · | New                legislation, litigation and government regulation including requirements                for reduced emissions of sulfur, nitrogen, mercury, carbon and other                substances.                                                                                |
| · | Timing                and resolution of pending and future rate cases, negotiations and                other                regulatory decisions (including rate or other recovery for new                investments, transmission service and environmental                compliance). |
| · | Resolution                of litigation (including pending Clean Air Act enforcement actions                and                disputes arising from the bankruptcy of Enron Corp.).                                                                                                      |
| · | Our                ability to constrain operation and maintenance costs.                                                                                                                                                                                                                  |
| · | Our                ability to sell assets at acceptable prices and on other acceptable                terms,                including rights to share in earnings derived from the assets subsequent                to their sale.                                                        |
| · | The                economic climate and growth in our service territory and changes                in market                demand and demographic patterns.                                                                                                                              |
| · | Inflationary                and interest rate trends.                                                                                                                                                                                                                                     |
| · | Our                ability to develop and execute a strategy based on a view regarding                prices                of electricity, natural gas, and other energy-related                commodities.                                                                             |
| · | Changes                in the creditworthiness of the counterparties with whom AEP has                contractual arrangements, including participants in the energy trading                market.                                                                                       |
| · | Actions                of rating agencies, including changes in the ratings of                debt.                                                                                                                                                                                       |
| · | Volatility                and changes in markets for electricity, natural gas, and other                energy-related commodities.                                                                                                                                                       |
| · | Changes                in utility regulation, including implementation of EPACT and membership                in                and integration into regional transmission structures.                                                                                                    |
| · | Accounting                pronouncements periodically issued by accounting standard-setting                bodies.                                                                                                                                                                        |
| · | The                performance of our pension and other postretirement benefit                plans.                                                                                                                                                                                      |
| · | Prices                for power that we generate and sell at wholesale.                                                                                                                                                                                                                   |
| · | Changes                in technology, particularly with respect to new, developing or alternative                sources of generation.                                                                                                                                                   |
| · | Other                risks and unforeseen events, including wars, the effects of terrorism                (including increased security costs), embargoes and other catastrophic                events.                                                                                   |

----

**PART      I**

**ITEM        1.**
**BUSINESS**

**GENERAL**

***OVERVIEW        AND DESCRIPTION OF SUBSIDIARIES***

***APCo***
* *

***CSPCo***
* *

***I&M***
* *

***KPCo***
* *

***Kingsport        Power Company***
* *

***OPCo***
* *

***PSO***
* *

***SWEPCo***
* *

***TCC***

***TNC***
* *

***WPCo***

***AEGCo***
* *

***SERVICE        COMPANY SUBSIDIARY***
** **

***CLASSES        OF SERVICE***

| **Description**                                 |   |                              | **AEP                System(a)** |   |   | **APCo**  |   |   | **CSPCo** |   |   | **I&M** |   |   | **KPCo** |   |
|-------------------------------------------------|--------|-----------------------------------|----------------------------------|--------|--------|-----------|--------|--------|-----------|--------|--------|-------------|--------|--------|----------|--------|
|                                                 |   | **(in                thousands)** |
| UTILITY                OPERATIONS:              |   |                              |                             |   |   |      |   |   |      |   |   |        |   |   |     |   |
| Retail                Sales                     |   |                              |                             |   |   |      |   |   |      |   |   |        |   |   |     |   |
| Residential                Sales                |   | $                                 | 3,486,000                        |   | $      | 668,259   |   | $      | 555,487   |   | $      | 396,739     |   | $      | 143,606  |   |
| Commercial                Sales                 |   |                              | 2,468,000                        |   |   | 334,511   |   |   | 495,771   |   |   | 301,998     |   |   | 83,261   |   |
| Industrial                Sales                 |   |                              | 2,211,000                        |   |   | 363,441   |   |   | 127,819   |   |   | 345,853     |   |   | 127,676  |   |
| Total                Other Retail Sales         |   |                              | 240,000                          |   |   | 62,586    |   |   | 15,671    |   |   | 17,431      |   |   | 5,460    |   |
| Total                Retail                     |   |                              | 8,405,000                        |   |   | 1,428,797 |   |   | 1,194,748 |   |   | 1,062,021   |   |   | 360,003  |   |
| Wholesale                                       |   |                              |                             |   |   |      |   |   |      |   |   |        |   |   |     |   |
| Off-System                Sales                 |   |                              | 1,905,000                        |   |   | 309,456   |   |   | 160,783   |   |   | 324,280     |   |   | 73,970   |   |
| Transmission                                    |   |                              | 408,000                          |   |   | 70,337    |   |   | 38,439    |   |   | 41,099      |   |   | 16,663   |   |
| Total                Wholesale                  |   |                              | 2,313,000                        |   |   | 379,793   |   |   | 199,222   |   |   | 365,379     |   |   | 90,633   |   |
| Other                Electric Revenues          |   |                              | 260,000                          |   |   | 36,580    |   |   | 19,086    |   |   | 18,466      |   |   | 8,222    |   |
| Other                Operating Revenues         |   |                              | 186,000                          |   |   | 8,770     |   |   | 4,865     |   |   | 33,985      |   |   | 1,682    |   |
| Sales                To Affiliates              |   |                              | -                                |   |   | 322,333   |   |   | 124,411   |   |   | 412,751     |   |   | 70,803   |   |
| Gross                Utility Operating Revenues |   |                              | 11,164,000                       |   |   | 2,176,273 |   |   | 1,542,332 |   |   | 1,892,602   |   |   | 531,343  |   |
| Provision                For Rate Refund        |   |                              | 29,000                           |   |   | -         |   |   | -         |   |   | -           |   |   | -        |   |
| Utility                Operating Revenues, Net  |   |                              | 11,193,000                       |   |   | 2,176,273 |   |   | 1,542,332 |   |   | 1,892,602   |   |   | 531,343  |   |
| Investments                - Gas Operations     |   |                              | 463,000                          |   |   | -         |   |   | -         |   |   | -           |   |   | -        |   |
| Investments                - Other              |   |                              | 455,000                          |   |   | -         |   |   | -         |   |   | -           |   |   | -        |   |
| TOTAL                REVENUES                   |   | $                                 | 12,111,000                       |   | $      | 2,176,273 |   | $      | 1,542,332 |   | $      | 1,892,602   |   | $      | 531,343  |   |

| **Description**                                 |   |                              | **OPCo**  |   |   | **PSO**   |   |   | **SWEPCo** |   |   | **TCC(b** | **)**  |   | **TNC(b** | **)**  |
|-------------------------------------------------|--------|-----------------------------------|-----------|--------|--------|-----------|--------|--------|------------|--------|--------|-----------|--------|--------|-----------|--------|
|                                                 |   | **(in                thousands)** |
| UTILITY                OPERATIONS:              |   |                              |      |   |   |      |   |   |       |   |   |      |   |   |      |   |
| Retail                Sales                     |   |                              |      |   |   |      |   |   |       |   |   |      |   |   |      |   |
| Residential                Sales                |   | $                                 | 503,833   |   | $      | 453,572   |   | $      | 408,269    |   | $      | 231,266   |   | $      | 57,449    |   |
| Commercial                Sales                 |   |                              | 324,925   |   |   | 310,495   |   |   | 337,773    |   |   | 171,128   |   |   | 28,538    |   |
| Industrial                Sales                 |   |                              | 560,883   |   |   | 301,778   |   |   | 263,772    |   |   | 35,800    |   |   | 8,106     |   |
| Total                Other Retail Sales         |   |                              | 23,469    |   |   | 87,160    |   |   | 6,892      |   |   | 9,327     |   |   | 11,221    |   |
| Total                Retail                     |   |                              | 1,413,110 |   |   | 1,153,005 |   |   | 1,016,706  |   |   | 447,521   |   |   | 105,314   |   |
| Wholesale                                       |   |                              |      |   |   |      |   |   |       |   |   |      |   |   |      |   |
| Off-System                Sales                 |   |                              | 388,138   |   |   | 77,403    |   |   | 230,646    |   |   | 134,710   |   |   | 218,959   |   |
| Transmission                                    |   |                              | 53,554    |   |   | 20,345    |   |   | 36,765     |   |   | 89,769    |   |   | 40,851    |   |
| Total                Wholesale                  |   |                              | 441,692   |   |   | 97,748    |   |   | 267,411    |   |   | 224,479   |   |   | 259,810   |   |
| Other                Electric Revenues          |   |                              | 67,478    |   |   | 10,671    |   |   | 55,532     |   |   | 24,310    |   |   | 5,684     |   |
| Other                Operating Revenues         |   |                              | 30,417    |   |   | 2,976     |   |   | 1,089      |   |   | 48,458    |   |   | 41,770    |   |
| Sales                to Affiliates              |   |                              | 681,852   |   |   | 39,678    |   |   | 65,408     |   |   | 14,973    |   |   | 47,164    |   |
| Gross                Utility Operating Revenues |   |                              | 2,634,549 |   |   | 1,304,078 |   |   | 1,406,146  |   |   | 759,741   |   |   | 459,742   |   |
| Provision                for Rate Refund        |   |                              | -         |   |   | -         |   |   | (767       | )      |   | 33,505    |   |   | (854      | )      |
| Utility                Operating Revenues, Net  |   |                              | 2,634,549 |   |   | 1,304,078 |   |   | 1,405,379  |   |   | 793,246   |   |   | 458,888   |   |
| Investments                - Gas Operations     |   |                              | -         |   |   | -         |   |   | -          |   |   | -         |   |   | -         |   |
| Investments                - Other              |   |                              | -         |   |   | -         |   |   | -          |   |   | -         |   |   | -         |   |
| TOTAL                REVENUES                   |   | $                                 | 2,634,549 |   | $      | 1,304,078 |   | $      | 1,405,379  |   | $      | 793,246   |   | $      | 458,888   |   |

| (a) | Includes                  revenues of other subsidiaries not shown. Intercompany transactions                  have                  been eliminated, including $270,545,000 of AEGCo’s revenues for the year                  ended December 31, 2005, which resulted from its wholesale business,                  including its marketing and trading of power.  |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (b) | TCC                  and TNC revenues from distribution and transmission services to                  REPs are                  reflected in retail classes of                  customer.                                                                                                                                                                                      |

***    EPACT      AND THE      REPEAL OF PUHCA***

***AEP-CSW      MERGER***

***FINANCING***

**General**

*Management’s      Financial Discussion and Analysis of Results of Operations*
*Financial      Condition *

**Credit      Ratings**

*Management’s      Financial Discussion and Analysis of Results of Operations*
*Financial      Condition *

***ENVIRONMENTAL      AND OTHER MATTERS***

**General**

| ·   | The                CAA and CAAA and state laws and regulations (including State                Implementation Plans) that require compliance, obtaining permits                and                reporting as to air emissions. See *Management’s                Financial Discussion and Analysis of Results of Operations*under                the headings entitled *Environmental                Matters -* *Clean                Air Act Requirements*and                *Estimated                Air Quality Environmental Investments*. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Litigation                with the federal and certain state governments and certain special                interest groups regarding whether modifications to or maintenance                of                certain coal-fired generating plants required additional permitting                or                pollution control technology, and/or whether emissions from coal-fired                generating plants cause or contribute to global climate changes.                See                *Management’s                Financial Discussion and Analysis of Results of Operations*under                the heading entitled *Environmental                Matters*-                *Environmental                Litigation*and                Note 7 to the consolidated financial statements entitled *Commitments                and Contingencies*,                included in the 2005 Annual Reports, for further                information. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Rules                issued by the EPA and certain states that require substantial reductions                in SO2,                mercury and NOx emissions, some of which became effective in 2005.                The                remaining compliance dates and proposals would take effect periodically                through as late as 2018. AEP is installing (and has installed) emission                control technology and is taking other measures to comply with required                reductions. See *Management’s                Financial Discussion and Analysis of Results of Operations*under                the headings entitled *Environmental                Matters - Clean Air Act Requirements*                and *Estimated                Air Quality Environmental Investments*included                in the 2005 Annual Reports for further                information. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | CERCLA,                which imposes costs for environmental remediation upon owners and                previous                owners of sites, as well as transporters and generators of hazardous                material disposed of at such sites. AEP does not, however, anticipate                that                any of its currently identified CERCLA-related issues will result                in                material costs or penalties to the AEP System. See *Note                7*,                included in the 2005 Annual Reports, under the heading entitled                *The                Comprehensive Environmental Response Compensation and Liability                Act*                (*Superfund)                and State Remediation*for                further information*.* |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | The                Federal Clean Water Act, which prohibits the discharge of pollutants                into                waters of the United States except pursuant to appropriate permits.                In                July 2004, the EPA adopted a new Clean Water Act rule to reduce the                number                of fish and other aquatic organisms killed at once-through cooled                power                plants. See *Management’s                Financial Discussion and Analysis of Results of                Operations*,                included in the 2005 Annual Reports, under the heading entitled                *Environmental                Matters -* *Clean                Water Act Regulations*                for additional information. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Solid                and hazardous waste laws and regulations, which govern the management                and                disposal of certain wastes. The majority of solid waste created from                the                combustion of coal and fossil fuels is fly ash and other coal combustion                byproducts, which the EPA has determined are not hazardous waste                subject                to RCRA. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*Management’s      Financial Discussion and Analysis of Results of Operations*
*Environmental      Matters*
* *
*.*

*Management’s      Financial Discussion and Analysis of Results of Operations *
*Environmental      Matters *
*Commitments      and Contingencies, *

**Environmental      Investments**

*Management’s      Financial Discussion and Analysis of Results of Operations *
*Environmental      Matters*
* *
*Commitments      and Contingencies, *

**Historical      and Projected Environmental Investments**

|                      |   |                              | **2004****Actual ** |   |   | **2005****Actual** |   |   | **2006****Estimate** |   |   | **2007****Estimate** |   |   | **2008****Estimate** |   |
|---------------------------|--------|-----------------------------------|--------------------------|--------|--------|--------------------|--------|--------|----------------------|--------|--------|----------------------|--------|--------|----------------------|--------|
|                           |   | **(in                thousands)** |
| AEGCo                     |   | $                                 | 6,500                    |   | $      | 1,400              |   | $      | 2,400                |   | $      | 1,300                |   | $      | 11,700               |   |
| APCo                      |   |                              | 159,100                  |   |   | 231,200            |   |   | 537,200              |   |   | 291,800              |   |   | 198,000              |   |
| CSPCo                     |   |                              | 23,200                   |   |   | 32,200             |   |   | 152,200              |   |   | 112,500              |   |   | 43,000               |   |
| I&M                   |   |                              | 11,800                   |   |   | 62,900             |   |   | 22,200               |   |   | 8,600                |   |   | 13,500               |   |
| KPCo                      |   |                              | 2,700                    |   |   | 13,100             |   |   | 54,800               |   |   | 68,900               |   |   | 67,800               |   |
| OPCo                      |   |                              | 133,000                  |   |   | 458,600            |   |   | 735,300              |   |   | 513,000              |   |   | 72,700               |   |
| PSO                       |   |                              | 100                      |   |   | 200                |   |   | 300                  |   |   | 1,200                |   |   | 0                    |   |
| SWEPCo                    |   |                              | 4,000                    |   |   | 11,900             |   |   | 26,600               |   |   | 20,700               |   |   | 13,100               |   |
| TCC                       |   |                              | 0                        |   |   | 0                  |   |   | 0                    |   |   | 0                    |   |   | 0                    |   |
| TNC                       |   |                              | 0                        |   |   | (100               | )      |   | 300                  |   |   | 100                  |   |   | 0                    |   |
| AEP                System |   | $                                 | 340,400                  |   | $      | 811,400            |   | $      | 1,531,300            |   | $      | 1,018,100            |   | $      | 419,800              |   |

**Electric      and Magnetic Fields**

**UTILITY      OPERATIONS**

***GENERAL***

***ELECTRIC      GENERATION***

**Facilities**

*Item      2 — Properties *

**AEP      Power Pool and CSW Operating Agreement**

|    | **Peak****Demand****(MW)** | **Member-Load****Ratio                (%)** |
|---------|----------------------------|---------------------------------------------|
| APCo    | 7,080                      | 31.2                                        |
| CSPCo   | 4,105                      | 18.1                                        |
| I&M | 4,193                      | 18.5                                        |
| KPCo    | 1,685                      | 7.4                                         |
| OPCo    | 5,638                      | 24.8                                        |

*Management’s      Financial Discussion and Analysis of Results of Operations,*
*Ohio      Regulatory Activity*
*Significant      Factors *
*Customer      Choice and Industry Restructuring*

|    |   |                              | **2003** |   |   | **2004** |   |   | **2005** |   |
|---------|--------|-----------------------------------|----------|--------|--------|----------|--------|--------|----------|--------|
|         |   | **(in                thousands)** |
| APCo    |   | $                                 | 218,000  |   | $      | 239,400  |   | $      | 288,000  |   |
| CSPCo   |   |                              | 276,800  |   |   | 284,900  |   |   | 285,600  |   |
| I&M |   |                              | (118,800 | )      |   | (141,500 | )      |   | (197,400 | )      |
| KPCo    |   |                              | 38,400   |   |   | 31,600   |   |   | 42,200   |   |
| OPCo    |   |                              | (414,400 | )      |   | (414,400 | )      |   | (418,400 | )      |

|   |   |                                    | **2003** |   |   | **2004** |   |   | **2005** |   |
|--------|--------|-----------------------------------------|----------|--------|--------|----------|--------|--------|----------|--------|
|        |   | **(in                thousands)**  |
| PSO    |   | $                                       | 44,000   |   | $      | 55,000   |   | $      | 27,600   |   |
| SWEPCo |   |                                    | (46,600  | )      |   | (59,800  | )      |   | (27,500  | )      |
| TCC    |   |                                    | (29,500  | )      |   | 1,100    |   |   | 0        |   |
| TNC    |   |                                    | 32,100   |   |   | 3,700    |   |   | (100     | )      |

*Regulation      — Rates*
*Item      1, Utility Operations*

*Risk      Management and Trading*
*,      *

**Risk      Management and Trading**

** **

**Fuel      Supply**

|                                   | **2003** | **2004** | **2005** |
|----------------------------------------|----------|----------|----------|
| Coal                and Lignite        | 80%      | 83%      | 83%      |
| Natural                Gas             | 7%       | 5%       | 6%       |
| Nuclear                                | 9%       | 12%      | 10%      |
| Hydroelectric                and other | 4%       | 1%       | 1%       |

***Coal      and Lignite***
*:      *
*Item      1 - Investments-Other*

|                                                                           | **2003** | **2004** | **2005** |
|--------------------------------------------------------------------------------|----------|----------|----------|
| Total                coal delivered to AEP operated plants (thousands of tons) | 76,042   | 71,778   | 75,063   |
| Average                price per ton of spot-purchased coal                    | $28.91   | $33.83   | $43.75   |

***Natural      Gas***
*:      *

***Nuclear:***
* *

**Nuclear      Waste and Decommissioning**

| ·   | Type                of decommissioning plan selected; |
|--------------------|-------------------------------------------------------|

| ·   | Escalation                of various cost elements (including, but not limited to, general                inflation); |
|--------------------|-----------------------------------------------------------------------------------------------------------------------|

| ·   | Further                development of regulatory requirements governing                decommissioning; |
|--------------------|---------------------------------------------------------------------------------------------------------|

| ·   | Limited                availability to date of significant experience in decommissioning                such                facilities; |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Technology                available at the time of decommissioning differing significantly                from that                assumed in studies; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Availability                of nuclear waste disposal facilities;                and |
|--------------------|--------------------------------------------------------------------------------------|

| ·   | Availability                of a DOE facility for permanent storage of spent nuclear                fuel. |
|--------------------|-----------------------------------------------------------------------------------------------------------|

*Commitments      and Contingencies*

***Low-Level      Radioactive Waste***
*:      *

**Structured      Arrangements Involving Capacity, Energy, and Ancillary      Services**

**Certain      Power Agreements**

***AEGCo***
*:      *

***OVEC:***
* *

***Buckeye:***

***ELECTRIC      TRANSMISSION AND DISTRIBUTION***

**General**

*Item      2—Properties *
*Regulation—Rates*
*Item      1 - Business/Utility Operations - Regulation—FERC*

*Item      1 - Business/Utility Operations - Competition*

**AEP      Transmission Pool**

***Transmission      Equalization Agreement:***
* *

|    | **Peak                Demand****(MW)** | **Member-Load****Ratio                (%)** |
|---------|----------------------------------------|---------------------------------------------|
| APCo    | 7,080                                  | 31.2                                        |
| CSPCo   | 4,105                                  | 18.1                                        |
| I&M | 4,193                                  | 18.5                                        |
| KPCo    | 1,685                                  | 7.4                                         |
| OPCo    | 5,638                                  | 24.8                                        |

|    |   | **2003**                          |    | **2004** |   | **2005** |   |
|---------|--------|-----------------------------------|---------|----------|--------|----------|--------|
|         |   | **(in                thousands)** |
| APCo    |   | $                                 | 0       |     | $      | (500     | )      | $ | 8,900 |   |
| CSPCo   |   |                              | 38,200  |     |   | 37,700   |   |   | 34,600 |   |
| I&M |   |                              | (39,800 | )        |   | (40,800  | )      |   | (47,000 | ) |
| KPCo    |   |                              | (5,600  | )        |   | (6,100   | )      |   | (3,500 | ) |
| OPCo    |   |                              | 7,200   |     |   | 9,700    |   |   | 7,000 |   |

***Transmission      Coordination Agreement:***
* *

|   |   | **2003**                          |   | **2004** |   | **2005** |   |
|--------|--------|-----------------------------------|--------|----------|--------|----------|--------|
|   |   | **(in                thousands)** |
| PSO    |   | $                                 | 4,200  |     | $      | 8,100    |   | $ | 3,500 |   |
| SWEPCo |   |                              | 5,000  |     |   | 13,800   |   |   | 5,200 |   |
| TCC    |   |                              | (3,600 | )        |   | (12,200  | )      |   | (3,800 | ) |
| TNC    |   |                              | (5,600 | )        |   | (9,700   | )      |   | (4,900 | ) |

***Transmission      Services for Non-Affiliates:***
* *
*Item      1 - Business/Utility operations - Regional Transmission Organizations,*
*.      *

***Coordination      of East and West Zone Transmission:***
* *

| ·   | The                allocation of transmission costs and revenues and |
|--------------------|----------------------------------------------------------------------|

| ·   | The                allocation of third-party transmission costs and revenues and System                dispatch costs. |
|--------------------|------------------------------------------------------------------------------------------------------------------------|

**Regional      Transmission Organizations**

*pro-forma      *

*Rate      Matters*
*RTO      Formation/Integration Costs *
*      Transmission Rate Proceedings at the FERC*

***REGULATION***

**General**

*Item      1 - Utility Operations - Electric Restructuring and Customer Choice Legislation      *
*Rates,      *

**Rates**

***Indiana***
*Rate      Matters - I&M Indiana Settlement Agreement, *

***Ohio***
*:      *
*Customer      Choice and Industry Restructuring*

***Oklahoma***
*:      *
*Rate      Matters*

***Texas:***
* *
*Rate      Matters *
*      Customer Choice and Industry Restructuring*

***Virginia:***
* *
*Rate      Matters*

***West      Virginia***
*:      *
*Rate      Matters*

***Other      Jurisdictions***
*:      *

|                         |   |                                               |   |                                               |   | **Fuel                Clause Rates(7)** |   |                                            |
|------------------------------|--------|----------------------------------------------------|--------|----------------------------------------------------|--------|-----------------------------------------|--------|-------------------------------------------------|
|                         |   |                                               |   |                                               |   |                                    |   | **Off-System                Sales Profits**     |   | **Percentage                of AEP System** |
|                         |   | **Status                of Base Rates for**        |   |                                               |   | **Shared                with**          |   | **Retail**                                      |
| **Jurisdiction**             |   | **Power                Supply**                    |   | **Energy                Delivery**                 |   | **Status**                              |   | **Ratepayers**                                  |   | **Revenues(1)** |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Ohio                         |   | See                footnote 2                      |   | Distribution                frozen through 2008(2) |   | None                                    |   | Not                applicable                   |   | 31% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Oklahoma                     |   | Frozen                through April 2006           |   | Frozen                through April 2006           |   | Active                                  |   | Yes                                             |   | 14% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Texas                ERCOT   |   | See                footnote 3                      |   | Not                capped or frozen                |   | Not                applicable           |   | Not                applicable                   |   | 7%(3) |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Texas                SPP     |   | Not                capped or frozen                |   | Not                capped or frozen                |   | Active                                  |   | Yes,                above base levels           |   | 5%(3) |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Indiana                      |   | Capped                until 6/30/07                |   | Capped                until 6/30/07                |   | Capped                until 6/30/07 (4) |   | No                                              |   | 11% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Virginia                     |   | Capped                until as late as 12/31/10(5) |   | Capped                until as late as 12/31/10(5) |   | Active                                  |   | No                                              |   | 9% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| West                Virginia |   | Not                capped or frozen                |   | Not                capped or frozen                |   | Suspended                (6)            |   | Yes,                but suspended (6)           |   | 9% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Louisiana                    |   | Not                capped or frozen                |   | Not                capped or frozen                |   | Active                                  |   | Yes,                above base levels           |   | 4% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Kentucky                     |   | Not                capped or frozen                |   | Not                capped or frozen                |   | Active                                  |   | Yes,                above and below base levels |   | 4% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Arkansas                     |   | Not                capped or frozen                |   | Not                capped or frozen                |   | Active                                  |   | Yes,                above base levels           |   | 3% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Michigan                     |   | Not                capped or frozen                |   | Not                capped or frozen                |   | Active                                  |   | Yes,                in some areas               |   | 2% |
|                         |   |                                               |   |                                               |   |                                    |   |                                            |   |   |
| Tennessee                    |   | Not                capped or frozen                |   | Not                capped or frozen                |   | Active                                  |   | No                                              |   | 1% |

| (1) | Represents                the percentage of revenues from sales to retail customers from AEP                utility                companies operating in each state to the total AEP System revenues                from                sales to retail customers for the year ended December 31,                2005. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | The                PUCO has approved the rate stabilization plan filed by CSPCo and                OPCo that                begins after the market development period and extends through December                31, 2008 during which OPCo’s retail generation rates will increase 7%                annually and CSPCo’s retail generation rates will increase 3% annually.                Distribution rates are frozen, with certain exceptions, through December                31, 2008. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | Retail                electric service in the ERCOT area of Texas is provided to most customers                through unaffiliated REPs with TCC and TNC providing only regulated                delivery services. Retail electric service in the SPP area of Texas                is                provided by SWEPCo and an affiliated                REP. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | Fuel                rates capped through June 2007 billing month at increasing rates                subject                to certain events at the Cook                Plant. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (5) | Legislation                passed in 2004 capped base rates until December 31, 2010 and expanded                the                rate change opportunities to one full rate case (including generation,                transmission and distribution) between July 1, 2004 and June 30,                2007 and                one additional full rate case between July 1, 2007 and December 31,                2010.                The new law also permits APCo to recover, on a timely basis, incremental                costs incurred on and after July 1, 2004 for transmission and distribution                reliability purposes and to comply with state and federal environmental                laws and regulations. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (6) | ENEC                was suspended in West Virginia pursuant to a 1999 rate case stipulation.                We are seeking to reactivate ENEC and have received approval from                the                WVPSC to begin deferral accounting associated with it effective July                1,                2006. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Includes,                where applicable, fuel and fuel portion of purchased                power. |
|-----|-----------------------------------------------------------------------------------------------------|

**FERC**

***ELECTRIC      RESTRUCTURING AND CUSTOMER CHOICE LEGISLATION***

*Effects      of Regulation*
*Customer      Choice and Industry Restructuring *

**Ohio      Restructuring**

*Item      1 - Utility Operations - Regulation—FERC *
*Regulation—Rates—Ohio      *
*      Rate      Matters*
*,      *

**Texas      Restructuring**

|   | · | gave                Texas customers the opportunity to choose their REP beginning January                1,                2002 (delayed until at least 2007 in the SPP portion of                Texas), |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | required                each utility to legally separate into a REP, a power generation company,                and a transmission and distribution utility,                and |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | required                that REPs provide electricity at generally unregulated rates, except                that                until January 1, 2007 the prices that may be charged to residential                and                small commercial customers by REPs affiliated with a utility within                the                affiliated utility’s service area are set by the PUCT, until certain                conditions in the Texas Act are met. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*Customer      Choice and Industry Restructuring*
*.*

**Michigan      Customer Choice**

**Virginia      Restructuring**

***COMPETITION***

***SEASONALITY***

**INVESTMENTS**

***GAS      OPERATIONS***

*Acquisitions,      Dispositions, Discontinued Operations, Impairments, Assets Held for Sale and      Other Losses*

***OTHER***

**General**

| ·   | 791                MW of domestic power generation facilities (of which AEP ownership                is                approximately 551 MW); |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Undeveloped                and formerly operated coal properties and related facilities; and |
|--------------------|----------------------------------------------------------------------------------------------|

| ·   | Barge,                rail and other fuel transportation related assets. |
|--------------------|--------------------------------------------------------------------------|

| ·   | Entering                into long-term transactions to buy or sell capacity, energy, and                ancillary                services of electric generating facilities at various locations in                North                America; |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Holding                various properties, coal reserves and royalty interests and reclaiming                formerly operated mining properties in Colorado, Indiana, Kentucky,                Louisiana, Ohio, Texas, Utah and West Virginia;                and |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Through                AEP MEMCO LLC, transporting coal and dry bulk commodities, primarily                on                the Ohio, Illinois, and Lower Mississippi rivers for AEP, as well                as                unaffiliated customers. Through subsidiaries, AEP owns or leases                more than                7,000 railcars, 2,300 barges, 53 towboats and a coal handling terminal                with 20 million tons of annual                capacity. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*Acquisitions,      Dispositions, Discontinued Operations, Impairments, Assets Held for Sale and      Other Losses, *

**Dow      Chemical Cogeneration Facility**

*Commitments      and Contingencies*
*Acquisitions,      Dispositions, Discontinued Operations, Impairments, Assets Held for Sale and      Other Losses*

**ITEM      1A.      **
**RISK      FACTORS**

**General      Risks of Our Regulated Operations**

**We      may not be able to recover the costs of our substantial planned investment      in      capital improvements and additions.**
*(Applies      to each registrant.)*

**Our      request for rate recovery of additional costs may not be approved in      Virginia.**
*(Applies      to AEP and APCo.)*

**Our      request for rate recovery of additional costs may not be approved in West      Virginia.**
*(Applies      to AEP and APCo.)*

**Our      request for rate recovery of additional costs may not be approved in      Kentucky.**
*(Applies      to AEP and KPCo.)*

**We      may not be able to recover all of our fuel costs in Indiana.**
*(Applies      to AEP and I&M.)*

**The      rates that SWEPCo may charge its customers may be reduced.**
*      (Applies to SWEPCo.)*

**The      amount that **
**PSO**
**      seeks to recover for fuel costs is currently being      reviewed.**
* *
*(Applies      to PSO.)*

**The      internal allocation of AEP System off-system sales margins has been challenged.      **
*(Applies      to APCo, CSPCo, I&M, KPCo and OPCo.)*

**The      base rates that certain of our utilities charge are currently capped or      frozen.**
*      (Applies to AEP, CSPCo, I&M and OPCo.)*

**Certain      of our revenues and results of operations are subject to risks that are beyond      our control. **
*(Applies      to each registrant.)*

**We      are exposed to nuclear generation risk.**
*      (Applies to AEP and I&M.)*

| ·   | the                potential harmful effects on the environment and human health resulting                from the operation of nuclear facilities and the storage, handling                and                disposal of radioactive materials such as spent nuclear                fuel; |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | limitations                on the amounts and types of insurance commercially available to cover                losses that might arise in connection with our nuclear                operations; |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | uncertainties                with respect to contingencies and assessment amounts if insurance                coverage                is inadequate (federal law requires owners of nuclear units to purchase                the maximum available amount of nuclear liability insurance and                potentially contribute to the losses of others);                and, |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | uncertainties                with respect to the technological and financial aspects of decommissioning                nuclear plants at the end of their licensed                lives. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**The      different regional power markets in which we compete or will compete in the      future have changing transmission regulatory structures, which could affect      our      performance in these regions.**
*      (Applies to each registrant.)*

**The      amount we charge third parties for using our transmission facilities may be      reduced and not recovered.**
* *
*(Applies      to AEP and *
*AEP’s      East zone public utility subsidiaries*
*.)*

**Rate      regulation may delay or deny full recovery of costs.**
*(Applies      to each registrant.)*

**We      operate in a non-uniform and fluid regulatory environment.**
*      (Applies to each registrant.)*

**At      times, demand for power could exceed our supply capacity**
**.**
*      (Applies to each registrant other than TCC and TNC.)*

**Risks      Related to Market, Economic or Financial Volatility**

**Downgrades      in our credit ratings could negatively affect our ability to access capital      and/or to operate our power trading businesses.**
*      (Applies to each registrant other than AEGCo.)*

**,**

**AEP      has no income or cash flow apart from dividends paid or other obligations due      it      from its subsidiaries. **
*(Applies      to AEP.)*

**Our      operating results may fluctuate on a seasonal and quarterly      basis**
**.**
*      (Applies to each registrant.)*

**Parties      we have engaged to provide construction materials or services may fail to      perform their obligations, which could harm our results of      operations.**
*      (Applies to each registrant.)*

**Changes      in commodity prices may increase our cost of producing power or decrease the      amount we receive from selling power, harming our financial      performance**
**.**
*      (Applies to each registrant.)*

**In      certain jurisdictions, we have limited ability to pass on our fuel costs to      our      customers.**
*      (Applies to AEP, APCo, CSPCo, I&M and OPCo.)*

**We      are exposed to losses resulting from the bankruptcy of Enron      Corp.**
*      (Applies to AEP.)*

**Risks      Relating To State Restructuring**

**We      may be required to serve former large industrial or commercial customers in      Ohio      at rates that are below market.**
*      (Applies to AEP, CSPCo and OPCo.)*

**Some      laws and regulations governing restructuring in Virginia have not yet been      interpreted or adopted and could harm our business, operating results and      financial condition.**
*      (Applies to AEP and APCo.) *

**There      is uncertainty as to our recovery of stranded costs resulting from industry      restructuring in Texas.**
*      (Applies to AEP and TCC.)*

**Collection      of our revenues in Texas is concentrated in a limited number of      REPs.**
* *
*(Applies      to AEP, TCC and TNC.)*

**Risks      Related to Owning and Operating Generation Assets and Selling      Power**

**Our      costs of compliance with environmental laws are significant, and the cost of      compliance with future environmental laws could harm our cash flow and      profitability.**
*      (Applies to each registrant other than TCC.)*

**Governmental      authorities may assess penalties on us if it is determined that we have not      complied with environmental laws and regulations.**
* *
*(Applies      to each registrant other than TCC.)*

**Our      revenues and results of operations from selling power are subject to market      risks that are beyond our control.**
*      (Applies to each registrant other than TCC.)*

| ·   | weather                conditions; |
|--------------------|------------------------------------|

| ·   | seasonality; |
|--------------------|--------------|

| ·   | power                usage; |
|--------------------|-----------------------------|

| ·   | illiquid                markets; |
|--------------------|----------------------------------|

| ·   | transmission                or transportation constraints or                inefficiencies; |
|--------------------|---------------------------------------------------------------------------------------------|

| ·   | availability                of competitively priced alternative energy                sources; |
|--------------------|------------------------------------------------------------------------------------------------|

| ·   | demand                for energy commodities; |
|--------------------|-----------------------------------------------|

| ·   | natural                gas, crude oil and refined products, and coal production                levels; |
|--------------------|--------------------------------------------------------------------------------------------------------|

| ·   | natural                disasters, wars, embargoes and other catastrophic events;                and |
|--------------------|-----------------------------------------------------------------------------------------------------|

| ·   | federal,                state and foreign energy and environmental regulation and                legislation. |
|--------------------|---------------------------------------------------------------------------------------------------------------|

**Our      power trading (including coal, gas and e**
**mission      allowances trading**
**      and power marketing) and risk management policies cannot eliminate the risk      associated with these activities. **
*(Applies      to each registrant other than TCC.)*

**Our      financial performance may be adversely affected if we are unable to operate      our      pooled electric generating facilities successfully.**
*      (Applies to each registrant other than TCC.)*

| ·   | operator                error and breakdown or failure of equipment or                processes; |
|--------------------|--------------------------------------------------------------------------------------------------|

| ·   | operating                limitations that may be imposed by environmental or other regulatory                requirements; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------|

| ·   | labor                disputes; |
|--------------------|--------------------------------|

| ·   | fuel                supply interruptions caused by transportation constraints, adverse                weather, non-performance by our suppliers and other factors;                and |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | catastrophic                events such as fires, earthquakes, explosions, hurricanes, terrorism,                floods or other similar                occurrences. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Parties      with whom we have contracts may fail to perform their obligations, which could      harm our results of operations.**
*      (Applies to each registrant.)*

**We      are contractually required to operate a power generation facility that may      indirectly force us to sell the facility’s excess energy at a      loss.**
*      (Applies to AEP.)*

* *

**We      rely on electric transmission facilities that we do not own or control. If      these      facilities do not provide us with adequate transmission capacity, we may not      be      able to deliver our wholesale electric power to the purchasers of our      power.**
*      (Applies to each registrant other than TCC.)*

**We      do not fully hedge against price changes in commodities.**
*      (Applies to each registrant other than TCC.)*

**ITEM      1B.     **
**UNRESOLVED      STAFF COMMENTS**

**ITEM      2.    **
**PROPERTIES**

**GENERATION      FACILITIES**

***GENERAL***

|   **Company** |   |  **Stations** |      | **Coal****MW** |   | **Natural                  Gas****MW** |   | **Hydro****MW** |   | **Nuclear****MW** |   | **Lignite****MW** |   | **Oil****MW** |   | **Total****MW** |
|-------------------------|--------|--------------------|-----------|----------------|--------|----------------------------------------|--------|-----------------|--------|-------------------|--------|-------------------|--------|---------------|--------|-----------------|
| AEGCo                   |   | 1                  | (a)       |           | 1,300  |                                   |   |            |   |              |   |              |   |          |   |            | 1,300 |
| APCo                    |   | 17                 | (b)(c)(d) |           | 5,073  |                                   | 526    |            | 798    |              |   |              |   |          |   |            | 6,397 |
| CSPCo                   |   | 6                  | (e)(f)    |           | 2,345  |                                   | 852    |            |   |              |   |              |   |          |   |            | 3,197 |
| I&M                 |   | 9                  | (a)       |           | 2,295  |                                   |   |            | 11     |              | 2,143  |              |   |          |   |            | 4,449 |
| KPCo                    |   | 1                  |      |           | 1,060  |                                   |   |            |   |              |   |              |   |          |   |            | 1,060 |
| OPCo                    |   | 8                  | (b)(g)(d) |           | 8,472  |                                   |   |            | 48     |              |   |              |   |          |   |            | 8,520 |
| PSO                     |   | 8                  | (h)       |           | 1,018  |                                   | 3,238  |            |   |              |   |              |   |          | 25     |            | 4,281 |
| SWEPCo                  |   | 9                  | (i)       |           | 1,848  |                                   | 1,821  |            |   |              |   |              | 842    |          |   |            | 4,511 |
| TCC                     |   | 1                  | (h)(j)    |           | 54     |                                   |   |            |   |              |   |              |   |          |   |            | 54 |
| TNC                     |   | 11                 | (h)       |           | 377    |                                   | 1,014  | (k)             |   |              |   |              |   |          | 10     | (l)             | 1,401 |
| Totals:                 |   | 66                 |      |           | 23,842 |                                   | 7,451  |            | 857    |              | 2,143  |              | 842    |          | 35     |            | 35,170 |

| (a) | Unit                1 of the Rockport Plant is owned one-half by AEGCo and one-half by                I&M. Unit 2 of the Rockport Plant is leased one-half by AEGCo and                one-half by I&M. The leases terminate in 2022 unless                extended. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | Unit                3 of the John E. Amos Plant is owned one-third by APCo and two-thirds                by                OPCo. |
|-----|----------------------------------------------------------------------------------------------------------------------------------|

| (c) | APCo                acquired the Ceredo Generation Station, a 526 MW gas-fired unit in                West                Virginia, in December 2005. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| (d) | APCo                owns Units 1 and 3 and OPCo owns Units 2, 4 and 5 of Philip Sporn                Plant,                respectively. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------|

| (e) | CSPCo                owns generating units in common with CG&E and DP&L. Its percentage                ownership interest is reflected in this                table. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f) | Unit                1 and Unit 2 of the Conesville Plant were retired by CSPCo in December                2005. CSPCo acquired the Waterford Energy Center, a 852 MW gas-fired                unit                in Ohio, in September 2005. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (g) | The                scrubber facilities at the General James M. Gavin Plant are leased.                OPCo                is permitted to terminate the lease as early as                2010. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (h) | PSO,                TCC and TNC, along with two unaffiliated companies, jointly own the                Oklaunion power station. Their respective ownership interests are                reflected in this table. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (i) | SWEPCo                owns generating units in common with unaffiliated parties. Only its                ownership interest is reflected in this                table. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (j) | Under                the Texas Act, TCC is completing the final stages of exiting the                generation business. As a result, TCC has sold most of its generation                facilities, including STP, and has agreed to sell the remaining 54                MW                which consists of its portion of the Oklaunion power                station. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (k) | TNC’s                gas fired generation is                deactivated. |
|-----|--------------------------------------------------------------------------------|

| (l) | TNC’s                oil fired generation is                deactivated. |
|-----|--------------------------------------------------------------------------------|

|  **Facility**                  |  **Fuel**             |  **Location** | **Capacity****Total                MW** | **Owner-ship****Interest** |  **Status**                             |
|-------------------------------------|----------------------------|--------------------|-----------------------------------------|----------------------------|----------------------------------------------|
| Desert                Sky Wind Farm | Wind                       | Texas              | 161                                     | 100%                       | Exempt                Wholesale Generator(a) |
| Sweeney                             | Natural                gas | Texas              | 480                                     | 50%                        | Qualifying                Facility(b)        |
| Trent                Wind Farm      | Wind                       | Texas              | 150                                     | 100%                       | Exempt                Wholesale Generator(a) |
| **Total                (c)**        |                       |               | 791                                     |                       |                                         |

*Acquisitions,      Dispositions, Discontinued Operations, Impairments, Assets Held for Sale and      Other Losses, *

**COOK      NUCLEAR PLANT **

|                                                          | **Cook                Plant** |
|---------------------------------------------------------------|-------------------------------|
|                                                          | **Unit                1**     |   | **Unit                2** |
| **Year                Placed in Operation**                   | 1975                          |   | 1978 |
| **Year                of Expiration of NRC License (a)**      | 2034                          |   | 2037 |
| **Nominal                Net Electrical Rating in Kilowatts** | 1,036,000                     |   | 1,107,000 |
| **Net                Capacity Factors (b)**                   |                          |   |   |
| **2005**                                                      | 88.8%                         |   | 97.1% |
| **2004**                                                      | 97.0%                         |   | 81.6% |
| **2003                (c)**                                   | 73.5%                         |   | 74.5% |
| **2002**                                                      | 86.6%                         |   | 80.5% |

| (a) | Cook                Nuclear Plant received Nuclear Regulatory Commission approval on                August                30, 2005 to extend the Operating License 20 years for both Unit 1                and Unit                2. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | Net                Capacity Factor values since 2004 reflect Nominal Net Electrical                Rating in                Kilowatts of 1,036,000 (Unit 1) and 1,107,000 (Unit 2). Net Capacity                Factor values for 2003 and earlier, however, reflect previous Nominal                Net                Electrical Rating in Kilowatts of 1,020,000 (Unit 1) and 1,090,000                (Unit                2). |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c) | The                capacity factors for both units of the Cook Plant were reduced in                2003 due                to an unplanned maintenance outage to implement upgrades to the traveling                water screens system following a fish intrusion. |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**TRANSMISSION      AND DISTRIBUTION FACILITIES**

|                              | **Total                Overhead Circuit Miles of Transmission and Distribution                Lines** |   |  **Circuit                Miles of****765kV                Lines** |
|----------------------------------------|-------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------|
| AEP                System (a)          | 219,114                                                                                               | (b)    |                                                                    | 2,026 |   |
| APCo                                   | 51,337                                                                                                |   |                                                                    | 644 |   |
| CSPCo                (a)               | 14,059                                                                                                |   |                                                                    | — |   |
| I&M                                | 21,989                                                                                                |   |                                                                    | 615 |   |
| Kingsport                Power Company | 1,349                                                                                                 |   |                                                                    | — |   |
| KPCo                                   | 10,857                                                                                                |   |                                                                    | 258 |   |
| OPCo                                   | 30,684                                                                                                |   |                                                                    | 509 |   |
| PSO                                    | 21,145                                                                                                |   |                                                                    | — |   |
| SWEPCo                                 | 20,552                                                                                                |   |                                                                    | — |   |
| TCC                                    | 29,405                                                                                                |   |                                                                    | — |   |
| TNC                                    | 16,039                                                                                                |   |                                                                    | — |   |
| WPCo                                   | 1,697                                                                                                 |   |                                                                    | — |   |

| (a) | Includes                766 miles of 345kV jointly owned lines. |
|-----|-----------------------------------------------------------------|

| (b) | Includes                73 miles of overhead transmission lines not identified with an operating                company. |
|-----|--------------------------------------------------------------------------------------------------------------------------|

**TITLES**

**SYSTEM      TRANSMISSION LINES AND FACILITY SITING**

**CONSTRUCTION      PROGRAM**

***GENERAL***

***PROPOSED      TRANSMISSION FACILITIES***

***PROPOSED      GENERATION FACILITIES***

*Management’s      Financial Discussion and Analysis of Results of Operations *
*Environmental      Matters*

***CONSTRUCTION      EXPENDITURES***

|                                 |   |                                      | **2003****Actual** |   |   | **2004****Actual** |   |   | **2005****Actual** |   |   | **2006****Estimate** |   |   | **2007****Estimate** |   |   | **2008****Estimate** |   |
|---------------------------------|--------|-------------------------------------------|--------------------|--------|--------|--------------------|--------|--------|--------------------|--------|--------|----------------------|--------|--------|----------------------|--------|--------|----------------------|--------|
|                                 |   | **(in                  thousands)**  |
| AEP                  System (a) |   | $                                         | 1,299,900          |   | $      | 1,613,800          |   | $      | 2,368,300          |   | $      | 3,722,600            |   | $      | 3,611,400            |   | $      | 3,537,700            |   |
| AEGCo                           |   |                                      | 22,200             |   |   | 15,700             |   |   | 15,200             |   |   | 14,300               |   |   | 30,000               |   |   | 39,700               |   |
| APCo                            |   |                                      | 263,000            |   |   | 428,400            |   |   | 589,100            |   |   | 942,800              |   |   | 691,500              |   |   | 751,700              |   |
| CSPCo                           |   |                                      | 125,200            |   |   | 142,100            |   |   | 163,900            |   |   | 342,700              |   |   | 473,700              |   |   | 553,400              |   |
| I&M                         |   |                                      | 160,200            |   |   | 177,700            |   |   | 294,300            |   |   | 311,200              |   |   | 278,700              |   |   | 262,000              |   |
| KPCo                            |   |                                      | 94,100             |   |   | 36,700             |   |   | 56,700             |   |   | 100,000              |   |   | 127,100              |   |   | 144,000              |   |
| OPCo                            |   |                                      | 255,100            |   |   | 315,400            |   |   | 694,100            |   |   | 1,070,400            |   |   | 954,500              |   |   | 581,600              |   |
| PSO                             |   |                                      | 84,100             |   |   | 82,300             |   |   | 133,700            |   |   | 278,700              |   |   | 342,800              |   |   | 408,700              |   |
| SWEPCo                          |   |                                      | 119,500            |   |   | 98,600             |   |   | 156,400            |   |   | 287,900              |   |   | 366,700              |   |   | 458,400              |   |
| TCC                             |   |                                      | 140,200            |   |   | 105,900            |   |   | 177,100            |   |   | 278,400              |   |   | 247,000              |   |   | 222,100              |   |
| TNC                             |   |                                      | 45,300             |   |   | 35,700             |   |   | 62,700             |   |   | 72,500               |   |   | 71,600               |   |   | 89,400               |   |

| (a)   | Includes                expenditures of other subsidiaries not shown.  The figures reflect                construction expenditures, not investments in subsidiary                companies. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**POTENTIAL      UNINSURED LOSSES**

*Commitments      and Contingencies*

**ITEM      3.    **
**LEGAL      PROCEEDINGS**

*Commitments      and Contingencies*

**ITEM      4.    **
**SUBMISSION      OF MATTERS TO A VOTE**

**OF      SECURITY HOLDERS**

**AEP,      APCo, I&M, OPCo, SWEPCo and TCC. **

**AEGCo,      CSPCo, KPCo, PSO and TNC. **

**EXECUTIVE      OFFICERS OF THE REGISTRANTS**

**AEP.**

| **Name**                             |   | **Age** |   | **Office                (a)**                                                                                  |
|--------------------------------------|--------|---------|--------|----------------------------------------------------------------------------------------------------------------|
| Michael                G. Morris     |   | 59      |   | Chairman                of the Board, President and Chief Executive Officer of AEP and of                AEPSC |
| Carl                L. English       |   | 59      |   | President-Utility                Group of AEP and of AEPSC                                                     |
| Thomas                M. Hagan       |   | 61      |   | Executive                Vice President-AEP Utilities-West of AEPSC                                            |
| John                B. Keane         |   | 59      |   | Senior                Vice President, General Counsel and Secretary of AEP and of                AEPSC         |
| Holly                K. Koeppel      |   | 47      |   | Executive                Vice President-AEP Utilities-East of AEPSC                                            |
| Venita                McCellon-Allen |   | 46      |   | Senior                Vice President-Shared Services of AEPSC                                                  |
| Robert                P. Powers      |   | 51      |   | Executive                Vice President of AEP and Executive Vice President-Generation of                AEPSC |
| Susan                Tomasky         |   | 52      |   | Executive                Vice President and Chief Financial Officer of AEP and of                AEPSC         |

| (a)   | Before                joining AEPSC in his current position in January 2004, Mr. Morris                was                Chairman of the Board, President and Chief Executive Officer of Northeast                Utilities (1997-2003). Mr. Powers and Ms. Tomasky have been employed                by                AEPSC or System companies in various capacities (AEP, as such, has                no                employees) for the past five years. Messrs. Hagan and Powers, Ms.                Koeppel                and Ms. Tomasky became executive officers of AEP effective with their                promotions to Executive Vice President on September 9, 2002, October                24,                2001, November 18, 2002 and January 26, 2000, respectively. As a                result of                AEP’s realignment of its executive management team in July 2004, Mr.                Keane                became an executive officer of AEP. Before joining AEPSC in his current                position in July 2004, Mr. Keane was President of Bainbridge Crossing                Advisors. Before that, he was Vice President-Administration for Northeast                Utilities (1998-2002). Mr. English joined AEP as President-Utility                Group                and became an executive officer of AEP on August 1, 2004. Before                joining                AEPSC in his current position in August 2004, Mr. English was President                and Chief Executive Officer of Consumers Energy gas division (1999-2004).                Ms. McCellon-Allen became an executive officer of AEP in April 2005.                Before joining AEP in 2004, Ms. McCellon-Allen was Senior Vice                President-Human Resources for Baylor Health Care System (2000-2004).                All                of the above officers are appointed annually for a one-year term                by the                board of directors of AEP, the board of directors of AEPSC, or both,                as                the case may be. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**APCo,      I&M, OPCo, SWEPCo and TCC.**

| **Name**                                 |   | **Age** |   | **Position**                                                                                                                            |   | **Period**   |
|------------------------------------------|--------|---------|--------|-----------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|
| Michael                G. Morris (a)(b)  |   | 59      |   | Chairman                of the Board, President, Chief Executive Officer and Director of                AEP                             |   | 2004-Present |
|                                     |   |    |   | Chairman                of the Board, Chief Executive Officer and Director of AEPSC, APCo,                I&M, OPCo, SWEPCo and TCC |   | 2004-Present |
|                                     |   |    |   | Chairman                of the Board, President and Chief Executive Officer of Northeast                Utilities                       |   | 1997-2003    |
| Carl                L. English (c)       |   | 59      |   | President-Utility                Group of AEP and President-Utility Group and Director of                AEPSC                          |   | 2004-Present |
|                                     |   |    |   | Director                and Vice President of APCo, I&M, OPCo, SWEPCo and TCC                                                       |   | 2004-Present |
|                                     |   |    |   | President                and Chief Executive Officer of Consumers Energy gas                division                                    |   | 1999-2004    |
| Thomas                M. Hagan (d)       |   | 61      |   | Executive                Vice President-AEP Utilities-West and Director of AEPSC                                                        |   | 2004-Present |
|                                     |   |    |   | Vice                Chairman of the Board, Vice President and Director of TCC and                SWEPCo                                 |   | 2004-Present |
|                                     |   |    |   | Vice                President and Director of APCo, I&M and OPCo                                                                    |   | 2002-2004    |
|                                     |   |    |   | Executive                Vice President of AEP                                                                                          |   | 2004         |
|                                     |   |    |   | Executive                Vice President-Shared Services of AEPSC                                                                        |   | 2002-2004    |
|                                     |   |    |   | Senior                Vice President-Governmental Affairs of AEPSC                                                                      |   | 2000-2002    |
| John                B. Keane (a)         |   | 59      |   | Senior                Vice President, General Counsel and Secretary of AEP and of                AEPSC                                  |   | 2004-Present |
|                                     |   |    |   | Director                of APCo, OPCo, SWEPCo and TCC                                                                                   |   | 2004-Present |
|                                     |   |    |   | President                of Bainbridge Crossing Advisors                                                                                |   | 2003-2004    |
|                                     |   |    |   | Vice                President-Administration-Northeast Utilities                                                                        |   | 1998-2002    |
| Holly                K. Koeppel (e)      |   | 47      |   | Executive                Vice President-AEP Utilities-East and Director of AEPSC                                                        |   | 2004-Present |
|                                     |   |    |   | Vice                Chairman of the Board, Vice President and Director of APCo, I&M and                OPCo                         |   | 2004-Present |
|                                     |   |    |   | Executive                Vice President of AEP                                                                                          |   | 2004         |
|                                     |   |    |   | Executive                Vice President-Commercial Operations of AEPSC                                                                  |   | 2002-2004    |
|                                     |   |    |   | Vice                President-New Ventures                                                                                              |   | 2000-2002    |
| Venita                McCellon-Allen (c) |   | 46      |   | Director                and Senior Vice President-Shared Services of AEPSC                                                              |   | 2004-Present |
|                                     |   |    |   | Director                of APCo, I&M, OPCo, SWEPCo and TCC                                                                          |   | 2004-Present |
|                                     |   |    |   | Senior                Vice President-Human Resources for Baylor Health Care                Systems                                      |   | 2000-2004    |
| Robert                P. Powers (a)      |   | 51      |   | Executive                Vice President of AEP                                                                                          |   | 2004-Present |
|                                     |   |    |   | Director-AEPSC                                                                                                                          |   | 2001-Present |
|                                     |   |    |   | Executive                Vice President-Generation of AEPSC                                                                             |   | 2003-2004    |
|                                     |   |    |   | Director                and Vice President of APCo, OPCo, SWEPCo and TCC                                                                |   | 2001-Present |
|                                     |   |    |   | Director                of I&M                                                                                                      |   | 2001-Present |
|                                     |   |    |   | Vice                President of I&M                                                                                                |   | 1998-Present |
|                                     |   |    |   | Executive                Vice President-Nuclear Generation and Technical Services of                AEPSC                               |   | 2001-2003    |
|                                     |   |    |   | Senior                Vice President-Nuclear Operations of AEPSC                                                                        |   | 2000-2001    |
| Susan                Tomasky (a)         |   | 52      |   | Executive                Vice President and Chief Financial Officer of AEP and of                AEPSC                                  |   | 2004-Present |
|                                     |   |    |   | Chief                Financial Officer of AEP                                                                                           |   | 2001-2004    |
|                                     |   |    |   | Director                of AEPSC                                                                                                        |   | 1998-Present |
|                                     |   |    |   | Vice                President and Director of APCo, I&M, OPCo, SWEPCo and                TCC                                        |   | 2000-Present |
|                                     |   |    |   | Executive                Vice President-Policy, Finance and Strategic Planning of                AEPSC                                  |   | 2001-2004    |
|                                     |   |    |   | Executive                Vice President-Legal, Policy and Corporate Communications of                AEPSC                              |   | 2000-2001    |
|                                     |   |    |   | Senior                Vice President and General Counsel of AEPSC                                                                       |   | 1998-2001    |

| (a)    | Messrs.                Keane, Morris and Powers and Ms. Tomasky are directors of AEGCo,                CSPCo,                KPCo, PSO and TNC. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                            |
| (b)    | Mr.                Morris is a director of Cincinnati Bell, Inc. and The Hartford Financial                Services Group, Inc.                 |
|   |                                                                                                                                            |
| (c)    | Mr.                English and Ms. McCellon-Allen are directors of CSPCo, KPCo, PSO                and                TNC.                      |
|   |                                                                                                                                            |
| (d)    | Mr.                Hagan is a director of PSO and TNC.                                                                                          |
|   |                                                                                                                                            |
| (e)    | Ms.                Koeppel is a director of CSPCo and                KPCo.                                                                      |

**APCo:**

| **Name**                     |   | **Age** |   | **Position**                                                                                            |   | **Period**   |
|------------------------------|--------|---------|--------|---------------------------------------------------------------------------------------------------------|--------|--------------|
| Dana                E. Waldo |   | 54      |   | President                and Chief Operating Officer of APCo and Kingsport Power                Company |   | 2004-Present |
|                         |   |    |   | President                and Chief Executive Officer of West Virginia Roundtable                        |   | 1999-2004    |

**I&M:**

| **Name**                      |   | **Age** |   | **Position**                                                      |   | **Period**   |
|-------------------------------|--------|---------|--------|-------------------------------------------------------------------|--------|--------------|
| Marsha                P. Ryan |   | 54      |   | Director                                                          |   | 2005-Present |
|                          |   |    |   | President                and Chief Operating Officer of I&M   |   | 2004-Present |
|                          |   |    |   | Senior                Vice President-Customer Operations of AEPSC |   | 2000-2004    |
|                          |   |    |   | Vice                President of APCo, I&M, SWEPCo and TCC    |   | 2000-2004    |
|                          |   |    |   | Vice                President of CSPCo and OPCo                   |   | 1996-2004    |

**OPCo:**

| **Name**                       |   | **Age** |   | **Position**                                                                 |   | **Period**   |
|--------------------------------|--------|---------|--------|------------------------------------------------------------------------------|--------|--------------|
| Kevin                E. Walker |   | 42      |   | President                and Chief Operating Officer of CSPCo, OPCo and WPCo |   | 2004-Present |
|                           |   |    |   | Vice                President of Consolidated Edison (New York)              |   | 2001-2004    |
|                           |   |    |   | Vice                President of Public Service of New Hampshire             |   | 2000-2001    |

**SWEPCo:**

| **Name**                         |   | **Age** |   | **Position**                                                   |   | **Period**   |
|----------------------------------|--------|---------|--------|----------------------------------------------------------------|--------|--------------|
| Nicholas                K. Akins |   | 45      |   | President                and Chief Operating Officer of SWEPCo |   | 2004-Present |
|                             |   |    |   | Vice                President of AEPSC                         |   | 2000-2004    |

**TCC:**

| **Name**                         |   | **Age** |   | **Position**                                                                  |   | **Period**   |
|----------------------------------|--------|---------|--------|-------------------------------------------------------------------------------|--------|--------------|
| Charles                R. Patton |   | 46      |   | President                and Chief Operating Officer of TCC                   |   | 2004-Present |
|                             |   |    |   | Vice                President of Governmental and Environmental Affairs-Texas |   | 2002-2004    |
|                             |   |    |   | Vice                President of State Governmental Affairs of AEPSC          |   | 2000-2002    |

**PART      II**

**ITEM      5.   **
**MARKET      FOR REGISTRANTS’ COMMON EQUITY,**

**RELATED      STOCKHOLDER MATTERS**

**AND      ISSUER PURCHASES OF EQUITY SECURITIES**

**AEP**
*Common      Stock and Dividend Information *

**AEGCo,      APCo, CSPCo, I&M, KPCo, OPCo, PSO, SWEPCo, TCC and TNC.**
*Statements      of Changes in Common Shareholder’s Equity and Comprehensive Income (Loss)*

| **Period**                         |   | **Total                Number****of                Shares****Purchased                (a)** |   | **Average                Price****Paid                per Share** |   | **Total                Number Of Shares Purchased as Part of Publicly Announced Plans or                Programs** |   | **Maximum                Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased                Under the Plans or Programs** |   |
|------------------------------------|--------|---------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| 10/01/05                - 10/31/05 |   |                                                                                        | 5      |                                                              | $      | 80.69                                                                                                              |   |                                                                                                                                           | -      |   | $ | - |   |
| 11/01/05                - 11/30/05 |   |                                                                                        | 14     |                                                              |   | 81.50                                                                                                              |   |                                                                                                                                           | -      |   |   | - |   |
| 12/01/05                - 12/31/05 |   |                                                                                        | -      |                                                              |   | -                                                                                                                  |   |                                                                                                                                           | -      |   |   | - |   |
| **Total**                          |   |                                                                                        | 19     |                                                              | $      | 81.29                                                                                                              |   |                                                                                                                                           | -      |   | $ | - |   |

|  (a) |  OPCo repurchased 19 shares of its 4.50% cumulative              preferred stock, in privately-negotiated transactions outside of an              announced program. |
|-----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ITEM      6.   **
**SELECTED      FINANCIAL DATA**

**AEGCo**
**CSPCo,      KPCo, PSO and TNC. **

**AEP,      APCo, I&M, OPCo, SWEPCo and TCC**
*Selected      Consolidated Financial Data *

**ITEM      7.   **
**MANAGEMENT’S      DISCUSSION AND ANALYSIS **

**OF      FINANCIAL CONDITION **

**AND      RESULTS OF OPERATION**

**AEGCo,      CSPCo, KPCo, PSO and TNC**
*Management’s      Financial Discussion and Analysis*
*of      Results of Operations *

**AEP,      APCo, I&M, OPCo, SWEPCo and TCC**
*Management’s      Financial Discussion and Analysis of Results of Operations *

**ITEM      7A.   **
**QUANTITATIVE      AND QUALITATIVE **

**DISCLOSURES      ABOUT MARKET RISK**

**AEGCo,      AEP, APCo, CSPCo, I&M, KPCo, OPCo, PSO, SWEPCo, TCC and      TNC**
*Management’s      Financial Discussion and Analysis of Results of Operations *

**ITEM      8.   **
**FINANCIAL      STATEMENTS **

**AND      SUPPLEMENTARY DATA**

**AEGCo,      AEP, APCo, CSPCo, I&M, KPCo, OPCo, PSO, SWEPCo, TCC and TNC.**

**ITEM      9.   **
**CHANGES      IN AND DISAGREEMENTS WITH **

**ACCOUNTANTS      ON ACCOUNTING AND FINANCIAL DISCLOSURE**

**AEGCo,      AEP, APCo, CSPCo, I&M, KPCo, OPCo, PSO, SWEPCo, TCC and      TNC.**

**ITEM      9A.   **
**CONTROLS      AND PROCEDURES**

*Management’s      Report on Internal Control over Financial Reporting*

**ITEM      9B.   **
**OTHER      INFORMATION**

**PART      III**

**ITEM      10.   **
**DIRECTORS      AND EXECUTIVE OFFICERS**

**OF      THE REGISTRANTS**

**AEGCo**
**CSPCo,      KPCo, PSO and TNC. **

**AEP**
*Nominees      for Director *
*Section      16(a) Beneficial Ownership Reporting Compliance *
*Executive      Officers of the Registrants *

**APCo      and OPCo**
*Election      of Directors *
*Executive      Officers of the Registrants *

**I&M,      SWEPCo and TCC**
*Executive      Officers of the Registrants *

**I&M:**

| **Name**                               |   | **Age** |   | **Position**                                                            |   | **Period**   |
|----------------------------------------|--------|---------|--------|-------------------------------------------------------------------------|--------|--------------|
| K.                G. Boyd              |   | 54      |   | Director                                                                |   | 1997-Present |
|                                   |   |    |   | Vice                President-Fort Wayne Region Distribution Operations |   | 2000-Present |
| Allen                R. Glassburn      |   | 53      |   | Director                                                                |   | 2005-Present |
|                                   |   |    |   | Director                of Business Operations                          |   | 2004-Present |
|                                   |   |    |   | Managing                Director of Business Operations of AEPSC        |   | 1996-2004    |
| JoAnn                N. Grevenow       |   | 53      |   | Director                                                                |   | 2005-Present |
|                                   |   |    |   | Director                of Business Operations                          |   | 2004-Present |
|                                   |   |    |   | Managing                Director of Business Operations of AEPSC        |   | 1996-2004    |
| Patrick                C. Hale         |   | 51      |   | Director                                                                |   | 2003-Present |
|                                   |   |    |   | Plant                Manager, Rockport Plant                            |   | 2003-Present |
|                                   |   |    |   | Energy                Production Manager, Rockport Plant                |   | 2001-2003    |
|                                   |   |    |   | Energy                Production Manager, Mountaineer Plant (APCo)      |   | 1997-2001    |
| Marc                E. Lewis           |   | 50      |   | Director                                                                |   | 2001-Present |
|                                   |   |    |   | Vice                President-External Affairs                          |   | 2005-Present |
|                                   |   |    |   | Assistant                General Counsel of AEPSC                       |   | 2001-2005    |
|                                   |   |    |   | Senior                Counsel of AEPSC                                  |   | 2000-2001    |
| Susanne                M. Moorman Rowe |   | 56      |   | Director                and General Manager, Corporate Communications   |   | 2004-Present |
|                                   |   |    |   | Director                and General Manager, Community Services         |   | 2000-2004    |
|                                   |   |    |   | Manager,                Customer Services Operations                    |   | 1997-2000    |
| Marsha                P. Ryan          |   | 54      |   | Director                                                                |   | 2005-Present |
|                                   |   |    |   | President                and Chief Operating Officer of I&M         |   | 2004-Present |
|                                   |   |    |   | Senior                Vice President-Customer Operations of AEPSC       |   | 2000-2004    |
|                                   |   |    |   | Vice                President of APCo, I&M, SWEPCo and TCC          |   | 2000-2004    |
|                                   |   |    |   | Vice                President of CSPCo and OPCo                         |   | 1996-2004    |

**SWEPCo      and TCC:**

| **Name**                            |   | **Age** |   | **Position**                                                                                                                       |   | **Period**   |
|-------------------------------------|--------|---------|--------|------------------------------------------------------------------------------------------------------------------------------------|--------|--------------|
| Stephen                P. Smith (a) |   | 44      |   | Senior                Vice President and Treasurer of AEP                                                                          |   | 2004-Present |
|                                |   |    |   | Senior                Vice President-Corporate Accounting, Planning & Strategy, Treasurer                and Director of AEPSC |   | 2003-Present |
|                                |   |    |   | Treasurer                of APCo, I&M, OPCo, SWEPCo and TCC                                                                    |   | 2003-Present |
|                                |   |    |   | Vice                President and Director of APCo, I&M, OPCo, SWEPCo and                TCC                                   |   | 2004-Present |
|                                |   |    |   | President                and Chief Operating Officer-Corporate Services for                NiSource                                |   | 1999-2003    |
| Dennis                E. Welch (b)  |   | 54      |   | Senior                Vice President of AEP                                                                                        |   | 2005-Present |
|                                |   |    |   | Director                of APCo, OPCo, SWEPCo AND TCC                                                                              |   | 2005-Present |
|                                |   |    |   | Senior                Vice President-Environment and Safety and Director of                AEPSC                                   |   | 2005-Present |
|                                |   |    |   | President                of Yankee Gas Services Company                                                                            |   | 2001-2005    |

**ITEM      11.   **
**EXECUTIVE      COMPENSATION**

**AEGCo**
**CSPCo,      KPCo, PSO and TNC. **

**AEP**
*Directors      Compensation and Stock Ownership, Executive Compensation *

**APCo,      I&M and OPCo**
*Executive      Compensation *

**SWEPCo      and TCC**
*Executive      Compensation *

**ITEM      12.   **
**SECURITY      OWNERSHIP OF CERTAIN **

**BENEFICIAL      OWNERS AND MANAGEMENT AND**

**RELATED      STOCKHOLDER MATTERS**

**AEGCo**
**CSPCo,      KPCo, PSO and TNC. **

**AEP**
*Share      Ownership of Directors and Executive Officers *

**APCo      and OPCo**
*Share      Ownership of Directors and Executive Officers *

**I&M.      **

|  **Name**                                                            |   |  **Shares                (a)** |   | **Stock****Units                (b)** |    |  **Total** |      |
|---------------------------------------------------------------------------|--------|-------------------------------------|--------|---------------------------------------|---------|-----------------|-----------|
| Karl                G. Boyd                                               |   | 8,073                               |   |                                  | 1,767   |            | 9,840     |   |
| Carl                L. English                                            |   | —                             |   |                                  | 28,461  |            | 28,461    |   |
| Allen                R. Glassburn                                         |   | 2,423                               |   |                                  | 2,402   |            | 4,825     |   |
| JoAnn                N. Grevenow                                          |   | 2,700                               |   |                                  | 868     |            | 3,568     |   |
| Patrick                C. Hale                                            |   | 2,010                               |   |                                  | — |            | 2,010     |   |
| Holly                K. Koeppel                                           |   | 79,123                              |   |                                  | 28,702  |            | 107,825   |   |
| Marc                E. Lewis                                              |   | 11,288                              |   |                                  | 1,255   |            | 12,543    |   |
| Venita                McCellon-Allen                                      |   | —                             |   |                                  | 9,404   |            | 9,404     |   |
| Suzanne                M. Moorman Rowe                                    |   | 44                                  |   |                                  | — |            | 44        |   |
| Michael                G. Morris                                          |   | 400,418                             | (e)    |                                  | 164,034 |            | 564,452   |   |
| Robert                P. Powers                                           |   | 171,653                             | (c)    |                                  | 29,705  |            | 201,358   |   |
| Marsha                P. Ryan                                             |   | 29,141                              |   |                                  | 9,102   |            | 38,243    |   |
| Susan                Tomasky                                              |   | 249,357                             | (c)    |                                  | 35,353  |            | 284,710   |   |
| **All                Directors and****Executive                Officers** |   | 998,461                             | (c)(d) |                                  | 311,053 |            | 1,309,514 |  (c) |

|                                                                      | **AEP                Retirement Savings Plan** |
|---------------------------------------------------------------------------|------------------------------------------------|
| **Name**                                                                  | **(Share                Equivalents)**         |
| Karl                G. Boyd                                               | 372                                            |
| Carl                L. English                                            | —                                        |
| Allen                R. Glassburn                                         | 705                                            |
| JoAnn                N. Grevenow                                          | 333                                            |
| Patrick                C. Hale                                            | 177                                            |
| Holly                K. Koeppel                                           | 256                                            |
| Marc                E. Lewis                                              | 1,555                                          |
| Venita                McCellon-Allen                                      | —                                        |
| Suzanne                M. Moorman Rowe                                    | 44                                             |
| Michael                G. Morris                                          | —                                        |
| Robert                P. Powers                                           | 685                                            |
| Marsha                P. Ryan                                             | 6,439                                          |
| Susan                Tomasky                                              | 3,357                                          |
| **All                Directors and****Executive                Officers** | 13,923                                         |

| (c) | Does                not include, for Ms. Tomasky, Ms. McCellon-Allen, Messrs. English                and                Powers, 42,231 shares in the American Electric Power System Educational                Trust Fund over which Ms. Tomasky, Ms McCellon-Allen, Messrs. English                and                Powers share voting and investment power as trustees (they disclaim                beneficial ownership). The amount of shares shown for all directors                and                executive officers as a group includes these                shares. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SWEPCo.      **

|  **Name**                                                            |   |  **Shares                (a)** |   | **Stock****Units                (b)** |    |  **Total** |      |
|---------------------------------------------------------------------------|--------|-------------------------------------|--------|---------------------------------------|---------|-----------------|-----------|
| Nicholas                K. Akins                                          |   | 16,624                              |   |                                  | 1,736   |            | 18,360    |   |
| Carl                L. English                                            |   | —                             |   |                                  | 28,461  |            | 28,461    |   |
| Thomas                M. Hagan                                            |   | 158,138                             |   |                                  | 28,467  |            | 186,605   |   |
| John                B. Keane                                              |   | —                             |   |                                  | 14,229  |            | 14,229    |   |
| Venita                McCellon-Allen                                      |   | —                             |   |                                  | 9,404   |            | 9,404     |   |
| Michael                G. Morris                                          |   | 400,418                             | (e)    |                                  | 164,034 |            | 564,452   |   |
| Robert                P. Powers                                           |   | 171,653                             | (c)    |                                  | 29,705  |            | 201,358   |   |
| Stephen                P. Smith                                           |   | 33,000                              |   |                                  | 8,011   |            | 41,011    |   |
| Susan                Tomasky                                              |   | 249,357                             | (c)    |                                  | 35,353  |            | 284,710   |   |
| Dennis                E. Welch                                            |   | —                             |   |                                  | 9,987   |            | 9,987     |   |
| **All                Directors and****Executive                Officers** |   | 1,071,421                           | (c)(d) |                                  | 329,387 |            | 1,400,808 |  (c) |

|                                                                      | **AEP                Retirement Savings Plan** |
|---------------------------------------------------------------------------|------------------------------------------------|
| **Name**                                                                  | **(Share                Equivalents)**         |
| Nicholas                K. Akins                                          | 1,224                                          |
| Carl                L. English                                            | —                                        |
| Thomas                M. Hagan                                            | 5,479                                          |
| John                B. Keane                                              | —                                        |
| Venita                McCellon-Allen                                      | —                                        |
| Michael                G. Morris                                          | —                                        |
| Robert                P. Powers                                           | 685                                            |
| Stephen                P. Smith                                           | —                                        |
| Susan                Tomasky                                              | 3,357                                          |
| Dennis                E. Welch                                            | —                                        |
| **All                Directors and****Executive                Officers** | 10,745                                         |

| (c) | Does                not include, for Ms. Tomasky, Ms. McCellon-Allen, Messrs. English                and                Powers, 42,231 shares in the American Electric Power System Educational                Trust Fund over which Ms. Tomasky, Ms. McCellon-Allen, Messrs. English                and                Powers share voting and investment power as trustees (they disclaim                beneficial ownership). The amount of shares shown for all directors                and                executive officers as a group includes these                shares. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**TCC.      **

|  **Name**                                                                   |   |  **Shares                  (a)** |   | **Stock****Units                  (b)** |        |  **Total** |         |
|----------------------------------------------------------------------------------|--------|---------------------------------------|--------|-----------------------------------------|-------------|-----------------|--------------|
| Carl                  L. English         |   | —                               |   |                                    | 28,461      |            | 28,461       |   |
| Thomas                  M. Hagan                                                 |   | 158,138                               |   |                                    | 28,467      |            | 186,605      |   |
| John                  B. Keane                                                   |   | —                               |   |                                    | 14,229      |            | 14,229       |   |
| Venita                  McCellon-Allen                                           |   | —                               |   |                                    | 9,404       |            | 9,404        |   |
| Michael                  G. Morris                                               |   | 400,418                               | (e)    |                                    | 164,034     |            | 564,452      |   |
|  Charles                L.                Patton                            |   | 9,046                            |   |                                    | 1,349  |            | 10,395  |   |
| Robert                  P. Powers                                                |   | 171,653                               | (c)    |                                    | 29,705      |            | 201,358      |   |
| Stephen                  P. Smith                                                |   | 33,000                                |   |                                    | 8,011       |            | 41,011       |   |
| Susan                  Tomasky                                                   |   | 249,357                               | (c)    |                                    | 35,353      |            | 284,710      |   |
| Dennis                  E. Welch                                                 |   | —                               |   |                                    | 9,987       |            | 9,987        |   |
| **All                  Directors and****Executive                  Officers**    |   | 1,063,843                             | (c)(d) |                                    | 329,000     |            | 1,392,843    |  (c) |

|                                                                      | **AEP                Retirement Savings Plan** |
|---------------------------------------------------------------------------|------------------------------------------------|
| **Name**                                                                  | **(Share                Equivalents)**         |
| Carl                L. English                                            | —                                        |
| Thomas                M. Hagan                                            | 5,479                                          |
| John                B. Keane                                              | —                                        |
| Venita                McCellon-Allen                                      | —                                        |
| Michael                G. Morris                                          | —                                        |
| Charles                R. Patton                                          | 329                                            |
| Robert                P. Powers                                           | 685                                            |
| Stephen                P. Smith                                           | —                                        |
| Susan                Tomasky                                              | 3,357                                          |
| Dennis                E. Welch                                            | —                                        |
| **All                Directors and****Executive                Officers** | 9,521                                          |

| (c) | Does                not include, for Ms. Tomasky, Ms. McCellon-Allen, Messrs. English                and                Powers, 42,231 shares in the American Electric Power System Educational                Trust Fund over which Ms. Tomasky, Ms. McCellon-Allen, Messrs. English                and                Powers share voting and investment power as trustees (they disclaim                beneficial ownership). The amount of shares shown for all directors                and                executive officers as a group includes these                shares. |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**EQUITY      COMPENSATION PLAN INFORMATION**

|      **Plan                  Category**            |   |   **Number                  of securities to be issued upon exercise of outstanding options                  warrants                  and rights****(a)** |   |   **Weighted                  average exercise price of outstanding options, warrants and rights****(b)** |   | **Number                  of securities remaining available for future issuance under equity                  compensation plans [excluding securities reflected in column                  (a)]****(c)** |
|-----------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Equity                  compensation plans approved by security holders(1)  |   | 6,221,839                                                                                                                                                            |   | $34.164                                                                                                             |   | 16,235,192                                                                                                                                                                                                |
| Equity                  compensation plans not approved by security holders |   | 0                                                                                                                                                                    |   | N/A                                                                                                                 |   | 0                                                                                                                                                                                                         |
| Total                                                                       |   | 6,221,839                                                                                                                                                            |   | $34.164                                                                                                             |   | 16,235,192                                                                                                                                                                                                |

| (1) | Consists                  of shares to be issued upon exercise of outstanding options granted                  under                  the Amended and Restated American Electric Power System Long-Term                  Incentive Plan and the CSW 1992 Long-Term Incentive Plan (CSW Plan).                  The                  CSW Plan was in effect prior to the consummation of the AEP-CSW                  merger.                  All unexercised options granted under the CSW Plan were converted                  into 0.6                  options to purchase AEP common shares, vested on the merger date                  and will                  expire ten years after their grant date. No additional options                  will be                  issued under the CSW Plan. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**ITEM      13.  **
**CERTAIN      RELATIONSHIPS AND RELATED TRANSACTIONS**

**AEP,      AEGCo**
**APCo**
**CSPCo,      I&M, KPCo, OPCo, PSO, SWEPCo, TCC and TNC:**

**ITEM      14.  **
**PRINCIPAL      ACCOUNTING FEES AND SERVICES**

**AEP**

**APCo      and OPCo**

**AEGCo**
**CSPCo,      I&M, KPCo, PSO, SWEPCo, TCC and TNC. **

|                                        |   | **AEGCo ** | **CSPCo** | **I&M** |
|---------------------------------------------|--------|-----------------|-----------|-------------|
|                                        |   |            | 2005      |        |   | 2004 |   |   | 2005 |   |   | 2004 |   |   | 2005 |   |   | 2004 |   |
| **Audit                  Fees**             |   |            |      |        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Financial                  Statement Audits |   | $               | 165,550   |        | $ | 164,303 |   | $ | 672,646 |   | $ | 608,935 |   |   | 755,644 |   | $ | 679,061 |   |
| Sarbanes-Oxley                  404         |   |            | 100,619   |        |   | 112,341 |   |   | 465,626 |   |   | 518,610 |   |   | 440,366 |   |   | 490,537 |   |
| Audit                  Fees - Other         |   |            | 29,628    |        |   | 19,530 |   |   | 145,287 |   |   | 57,660 |   |   | 139,603 |   |   | 49,290 |   |
| ***Audit                  Fees Subtotal***  |   |            | 295,797   |        |   | 296,174 |   |   | 1,283,559 |   |   | 1,185,205 |   |   | 1,335,613 |   |   | 1,218,888 |   |
| **Audit-Related                  Fees**     |   |            | 0         |        |   | 0 |   |   | 55,500 |   |   | 5,000 |   |   | 5,500 |   |   | 184,000 |   |
| **Tax                  Fees**               |   |            | 2,250     |        |   | 67,539 |   |   | 23,100 |   |   | 888,188 |   |   | 30,350 |   |   | 1,136,796 |   |
| **TOTAL**                                   |   | $               | 298,047   |        | $ | 363,713 |   | $ | 1,362,159 |   | $ | 2,078,393 |   | $ | 1,371,463 |   | $ | 2,539,684 |   |

|                                        |   | **KPCo** |    | **PSO** |   | **SWEPCo** |   |
|---------------------------------------------|--------|----------|---------|---------|--------|------------|--------|
|                                        |   | 2005     |    | 2004    |   | 2005       |   | 2004 |   | 2005 |   | 2004 |   |
| **Audit                  Fees**             |   |     |    |    |   |       |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Financial                  Statement Audits |   | $        | 446,615 |    | $      | 413,013    |   | $ | 416,418 |   | $ | 357,053 |   | $ | 483,761 |   | $ | 411,970 |   |
| Sarbanes-Oxley                  404         |   |     | 255,547 |    |   | 284,581    |   |   | 245,864 |   |   | 273,793 |   |   | 285,438 |   |   | 318,007 |   |
| Audit                  Fees - Other         |   |     | 71,972  |    |   | 36,270     |   |   | 89,098 |   |   | 24,180 |   |   | 99,190 |   |   | 27,900 |   |
| ***Audit                  Fees Subtotal***  |   |     | 774,134 |    |   | 733,864    |   |   | 751,380 |   |   | 655,026 |   |   | 868,389 |   |   | 757,877 |   |
| **Audit-Related                  Fees**     |   |     | 0       |    |   | 0          |   |   | 5,500 |   |   |   |   |   | 5,500 |   |   | 10,000 |   |
| **Tax                  Fees**               |   |     | 10,550  |    |   | 81,412     |   |   | 21,400 |   |   | 438,845 |   |   | 20,400 |   |   | 567,665 |   |
| **TOTAL**                                   |   | $        | 784,684 |    | $      | 815,276    |   | $ | 778,280 |   | $ | 1,093,871 |   | $ | 894,289 |   | $ | 1,335,542 |   |

|                                             |   | **TCC**  | **TNC**   |
|---------------------------------------------|--------|---------------|-----------|
|                                        |   |          | 2005      |   |   | 2004 |   |   | 2005 |   |   | 2004 |   |
| **Audit                  Fees**             |   |          |      |   |   |   |   |   |   |   |   |   |   |
| Financial                  Statement Audits |   | $             | 512,496   |   | $ | 446,899 |   | $ | 175,723 |   | $ | 159,950 |   |
| Sarbanes-Oxley                  404         |   |          | 320,802   |   |   | 357,257 |   |   | 168,821 |   |   | 188,080 |   |
| Audit                  Fees - Other         |   |          | 170,027   |   |   | 46,500 |   |   | 48,337 |   |   | 26,040 |   |
| ***Audit                  Fees Subtotal***  |   |          | 1,003,325 |   |   | 850,656 |   |   | 392,881 |   |   | 374,070 |   |
| **Audit-Related                  Fees**     |   |          | 0         |   |   | 21,500 |   |   | 0 |   |   | 8,325 |   |
| **Tax                  Fees**               |   |          | 28,900    |   |   | 896,577 |   |   | 15,250 |   |   | 235,477 |   |
| **TOTAL**                                   |   |          | 1,032,225 |   | $ | 1,768,733 |   | $ | 408,131 |   | $ | 617,872 |   |

**PART      IV**

**ITEM      15.    **
**EXHIBITS,      FINANCIAL STATEMENT SCHEDULES**

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | **Page** |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
| **1.** **Financial                Statements:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |     |
| The                following financial statements have been incorporated herein by reference                pursuant to Item 8.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |     |
| **AEGCo:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |     |
| Statements                of Income for the years ended December 31, 2005, 2004 and 2003; Statements                of Retained Earnings for the years ended December 31, 2005, 2004                and 2003;                Balance Sheets as of December 31, 2005 and 2004; Statements of Cash                Flows                for the years ended December 31, 2005, 2004 and 2003; Notes to Financial                Statements of Registrant Subsidiaries; Report of Independent Registered                Public Accounting Firm.                                                                                                                                                                                                                 |     |
| **AEP                and Subsidiary Companies:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |     |
| Reports                of Independent Registered Public Accounting Firm; Management’s Report on                Internal Control over Financial Reporting; Consolidated Statements                of                Operations for the years ended December 31, 2005, 2004 and 2003;                Consolidated Balance Sheets as of December 31, 2005 and 2004; Consolidated                Statements of Cash Flows for the years ended December 31, 2005, 2004                and                2003; Consolidated Statements of Common Shareholders’ Equity and                Comprehensive Income (Loss) for the years ended December 31, 2005,                2004                and 2003; Notes to Consolidated Financial Statements. |     |
| **APCo,                CSPCo, I&M, OPCo, SWEPCo and TCC:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |     |
| Consolidated                Statements of Income (or Statements of Operations) for the years                ended                December 31, 2005, 2004 and 2003; Consolidated Statements of Changes                in                Common Shareholder’s Equity and Comprehensive Income (Loss) for the years                ended December 31, 2005, 2004 and 2003; Consolidated Balance Sheets                as of                December 31, 2005 and 2004; Consolidated Statements of Cash Flows                for the                years ended December 31, 2005, 2004 and 2003; Notes to Financial                Statements of Registrant Subsidiaries; Report of Independent Registered                Public Accounting Firm.        |     |
| **KPCo,                PSO and TNC:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |     |
| Statements                of Income for the years ended December 31, 2005, 2004 and 2003; Statements                of Changes in Common Shareholder’s Equity and Comprehensive Income (Loss)                for the years ended December 31, 2005, 2004 and 2003; Balance Sheets                as of                December 31, 2005 and 2004; Statements of Cash Flows for the years                ended                December 31, 2005, 2004 and 2003; Notes to Financial Statements of                Registrant Subsidiaries; Report of Independent Registered Public                Accounting Firm.                                                                                                                                       |     |
| **2.** **Financial                Statement Schedules:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |     |
| Financial                Statement Schedules are listed in the Index to Financial Statement                Schedules (Certain schedules have been omitted because the required                information is contained in the notes to financial statements or                because                such schedules are not required or are not applicable). Report of                Independent Registered Public Accounting Firm                                                                                                                                                                                                                                                                                                                         | S-1      |
| **3.** **Exhibits:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |     |
| Exhibits                for AEGCo, AEP, APCo, CSPCo, I&M, KPCo, OPCo, PSO, SWEPCo, TCC and TNC                are listed in the Exhibit Index beginning on page E-1 and are incorporated                herein by reference                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | E-1      |

----

**SIGNATURES**

**Pursuant      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of      1934, the registrant has duly caused this report to be signed on its behalf      by      the undersigned, thereunto duly authorized.**

|   | **American                Electric Power Company, Inc.** |
|--------|----------------------------------------------------------|
|   |                                                     |   |
|   |                                                     |   |
|   | By:                                                      | /s/                Susan Tomasky |
|   |                                                     | **(Susan                Tomasky, Executive Vice President** |
|   |                                                     | **and                Chief Financial Officer)** |

**Pursuant      to the requirements of the Securities Exchange Act of 1934, this report has      been      signed below by the following persons on behalf of the registrant and in the      capacities and on the dates indicated.**

| **Signature**                                                   |                                                 | **Title**                                            |   | **Date**                         |
|-----------------------------------------------------------------|------------------------------------------------------|------------------------------------------------------|--------|----------------------------------|
|                                                            |                                                 |                                                 |   |                             |
| **(i)** **Principal                Executive Officer:**    |                                                 |                                                 |   |                             |
|                                                            |                                                 |                                                 |   |                             |
| /s/                Michael G. Morris                            |                                                 | Chairman                of the Board, President,     |   | February                28, 2006 |
| **(Michael                G. Morris)**                          |                                                 | Chief                Executive Officer               |   |                             |
|                                                            |                                                 | And                Director                          |   |                             |
|                                                            |                                                 |                                                 |   |                             |
| **(ii)** **Principal                Financial Officer:**   |                                                 |                                                 |   |                             |
|                                                            |                                                 |                                                 |   |                             |
| /s/                Susan                Tomasky                 |                                                 | Executive                Vice President and          |   | February                28, 2006 |
| **(Susan                Tomasky)**                              |                                                 | Chief                Financial Officer               |   |                             |
|                                                            |                                                 |                                                 |   |                             |
| **(iii)** **Principal                Accounting Officer:** |                                                 |                                                 |   |                             |
|                                                            |                                                 |                                                 |   |                             |
| /s/                Joseph                M. Buonaiuto           |                                                 | Senior                Vice President, Controller and |   | February                28, 2006 |
| **(Joseph                M. Buonaiuto)**                        |                                                 | Chief                Accounting Officer              |   |                             |
|                                                            |                                                 |                                                 |   |                             |
| **(iv)** **A                Majority of the Directors:**   |                                                 |                                                 |   |                             |
|                                                            |                                                 |                                                 |   |                             |
| *E.                R. Brooks                                    |                                                 |                                                 |   |                             |
| *Donald                M. Carlton                               |                                                 |                                                 |   |                             |
| Ralph                D. Crosby, Jr.                             |                                                 |                                                 |   |                             |
| *John                P. Desbarres                               |                                                 |                                                 |   |                             |
| *Robert                W. Fri                                   |                                                 |                                                 |   |                             |
| *Linda                A. Goodspeed                              |                                                 |                                                 |   |                             |
| *William                R. Howell                               |                                                 |                                                 |   |                             |
| *Lester                A. Hudson, Jr.                           |                                                 |                                                 |   |                             |
| *Lionel                L. Nowell, III                           |                                                 |                                                 |   |                             |
| *Richard                L. Sandor                               |                                                 |                                                 |   |                             |
| *Donald                G. Smith                                 |                                                 |                                                 |   |                             |
| *Kathryn                D. Sullivan                             |                                                 |                                                 |   |                             |
|                                                            |                                                 |                                                 |   |                             |   |
| *By:                                                            | /s/                Susan                Tomasky      |                                                 |   |                             | February                28, 2006 |
|                                                            | **(Susan                Tomasky, Attorney-in-Fact)** |                                                 |   |                             |   |

----

**SIGNATURES**

**Pursuant      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of      1934, the registrant has duly caused this report to be signed on its behalf      by      the undersigned, thereunto duly authorized. The signature of the undersigned      company shall be deemed to relate only to matters having reference to such      company and any subsidiaries thereof.**

|   | **AEP                Generating Company** |
|--------|-------------------------------------------|

|   | By:    | /s/                Susan                Tomasky                                          |
|--------|--------|------------------------------------------------------------------------------------------|
|   |   | (Susan                Tomasky, Vice Presidentand                Chief Financial Officer) |

**Pursuant      to the requirements of the Securities Exchange Act of 1934, this report has      been      signed below by the following persons on behalf of the registrant and in the      capacities and on the dates indicated. The signature of each of the undersigned      shall be deemed to relate only to matters having reference to the above-named      company and any subsidiaries thereof.**

| **Signature**                                                   |                                                 | **Title**                                           |   | **Date**                         |
|-----------------------------------------------------------------|------------------------------------------------------|-----------------------------------------------------|--------|----------------------------------|
|                                                            |                                                 |                                                |   |                             |
| **(i)** **Principal                Executive Officer:**    |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Michael G. Morris                            |                                                 | Chairman                of the Board,               |   | February                28, 2006 |
| **(Michael                G. Morris)**                          |                                                 | Chief                Executive Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(ii)** **Principal                Financial Officer:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Susan                Tomasky                 |                                                 | Vice                President,                      |   | February                28, 2006 |
| **(Susan                Tomasky)**                              |                                                 | Chief                Financial Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iii)** **Principal                Accounting Officer:** |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Joseph                M. Buonaiuto           |                                                 | Controller                and                       |   | February                28, 2006 |
| **(Joseph                M. Buonaiuto)**                        |                                                 | Chief                Accounting Officer             |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iv)** **A                Majority of the Directors:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *                John B. Keane                                  |                                                 |                                                |   |                             |
| *                Robert P. Powers                               |                                                 |                                                |   |                             |
| *                Stephen P. Smith                               |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *By:                                                            | /s/                Susan                Tomasky      |                                                |   |                             | February                28, 2006 |
|                                                            | **(Susan                Tomasky, Attorney-in-Fact)** |                                                |   |                             |   |

----

**SIGNATURES**

**Pursuant      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of      1934, the registrant has duly caused this report to be signed on its behalf      by      the undersigned, thereunto duly authorized. The signature of the undersigned      company shall be deemed to relate only to matters having reference to such      company and any subsidiaries thereof.**

|   | **AEP                Texas Central Company**           |
|--------|--------------------------------------------------------|
|   | **AEP                Texas North Company**             |
|   | **Public                Service Company of Oklahoma**  |
|   | **Southwestern                Electric Power Company** |

|   | By:    | /s/                Susan                Tomasky                                                  |
|--------|--------|--------------------------------------------------------------------------------------------------|
|   |   | **(Susan                Tomasky, Vice President****and                Chief Financial Officer)** |

**Pursuant      to the requirements of the Securities Exchange Act of 1934, this report has      been      signed below by the following persons on behalf of the registrant and in the      capacities and on the dates indicated. The signature of each of the undersigned      shall be deemed to relate only to matters having reference to the above-named      company and any subsidiaries thereof.**

| **Signature**                                                   |                                                 | **Title**                                           |   | **Date**                         |
|-----------------------------------------------------------------|------------------------------------------------------|-----------------------------------------------------|--------|----------------------------------|
|                                                            |                                                 |                                                |   |                             |
| **(i)** **Principal                Executive Officer:**    |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Michael G. Morris                            |                                                 | Chairman                of the Board,               |   | February                28, 2006 |
| **(Michael                G. Morris)**                          |                                                 | Chief                Executive Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(ii)** **Principal                Financial Officer:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Susan                Tomasky                 |                                                 | Vice                President,                      |   | February                28, 2006 |
| **(Susan                Tomasky)**                              |                                                 | Chief                Financial Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iii)** **Principal                Accounting Officer:** |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Joseph                M. Buonaiuto           |                                                 | Controller                and                       |   | February                28, 2006 |
| **(Joseph                M. Buonaiuto)**                        |                                                 | Chief                Accounting Officer             |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iv)** **A                Majority of the Directors:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *Carl                L. English                                 |                                                 |                                                |   |                             |
| *Thomas                M. Hagan                                 |                                                 |                                                |   |                             |
| *John                B. Keane                                   |                                                 |                                                |   |                             |
| *Venita                McCellon-Allen                           |                                                 |                                                |   |                             |
| *Robert                P. Powers                                |                                                 |                                                |   |                             |
| *Stephen                P. Smith                                |                                                 |                                                |   |                             |
| *Dennis                E. Welch                                 |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *By:                                                            | /s/                Susan                Tomasky      |                                                |   |                             | February                28, 2006 |
|                                                            | **(Susan                Tomasky, Attorney-in-Fact)** |                                                |   |                             |   |

----

**SIGNATURES**

**Pursuant      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of      1934, the registrant has duly caused this report to be signed on its behalf      by      the undersigned, thereunto duly authorized. The signature of the undersigned      company shall be deemed to relate only to matters having reference to such      company and any subsidiaries thereof.**

|   | **Appalachian                Power Company**       |
|--------|----------------------------------------------------|
|   | **Columbus                Southern Power Company** |
|   | **Kentucky                Power Company**          |
|   | **Ohio                Power Company**              |

|   | By:    | /s/                Susan                Tomasky                                                  |
|--------|--------|--------------------------------------------------------------------------------------------------|
|   |   | **(Susan                Tomasky, Vice President****and                Chief Financial Officer)** |

**Pursuant      to the requirements of the Securities Exchange Act of 1934, this report has      been      signed below by the following persons on behalf of the registrant and in the      capacities and on the dates indicated. The signature of each of the undersigned      shall be deemed to relate only to matters having reference to the above-named      company and any subsidiaries thereof.**

| **Signature**                                                   |                                                 | **Title**                                           |   | **Date**                         |
|-----------------------------------------------------------------|------------------------------------------------------|-----------------------------------------------------|--------|----------------------------------|
|                                                            |                                                 |                                                |   |                             |
| **(i)** **Principal                Executive Officer:**    |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Michael G. Morris                            |                                                 | Chairman                of the Board,               |   | February                28, 2006 |
| **(Michael                G. Morris)**                          |                                                 | Chief                Executive Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(ii)** **Principal                Financial Officer:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Susan                Tomasky                 |                                                 | Vice                President,                      |   | February                28, 2006 |
| **(Susan                Tomasky)**                              |                                                 | Chief                Financial Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iii)** **Principal                Accounting Officer:** |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Joseph                M. Buonaiuto           |                                                 | Controller                and                       |   | February                28, 2006 |
| **(Joseph                M. Buonaiuto)**                        |                                                 | Chief                Accounting Officer             |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iv)** **A                Majority of the Directors:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *Carl                L. English                                 |                                                 |                                                |   |                             |
| *John                B. Keane                                   |                                                 |                                                |   |                             |
| *Holly                K. Koeppel                                |                                                 |                                                |   |                             |
| *Venita                McCellon-Allen                           |                                                 |                                                |   |                             |
| *Robert                P. Powers                                |                                                 |                                                |   |                             |
| *Stephen                P. Smith                                |                                                 |                                                |   |                             |
| *Dennis                E. Welch                                 |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *By:                                                            | /s/                Susan                Tomasky      |                                                |   |                             | February                28, 2006 |
|                                                            | **(Susan                Tomasky, Attorney-in-Fact)** |                                                |   |                             |   |

----

**SIGNATURES**

**Pursuant      to the requirements of Section 13 or 15(d) of the Securities Exchange Act of      1934, the registrant has duly caused this report to be signed on its behalf      by      the undersigned, thereunto duly authorized. The signature of the undersigned      company shall be deemed to relate only to matters having reference to such      company and any subsidiaries thereof.**

|   | **Indiana                Michigan Power Company** |
|--------|---------------------------------------------------|

|   | By:    | /s/                Susan                Tomasky                                          |
|--------|--------|------------------------------------------------------------------------------------------|
|   |   | (Susan                Tomasky, Vice Presidentand                Chief Financial Officer) |

**Pursuant      to the requirements of the Securities Exchange Act of 1934, this report has      been      signed below by the following persons on behalf of the registrant and in the      capacities and on the dates indicated. The signature of each of the undersigned      shall be deemed to relate only to matters having reference to the above-named      company and any subsidiaries thereof.**

| **Signature**                                                   |                                                 | **Title**                                           |   | **Date**                         |
|-----------------------------------------------------------------|------------------------------------------------------|-----------------------------------------------------|--------|----------------------------------|
|                                                            |                                                 |                                                |   |                             |
| **(i)** **Principal                Executive Officer:**    |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Michael G. Morris                            |                                                 | Chairman                of the Board,               |   | February                28, 2006 |
| **(Michael                G. Morris)**                          |                                                 | Chief                Executive Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(ii)** **Principal                Financial Officer:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Susan                Tomasky                 |                                                 | Vice                President,                      |   | February                28, 2006 |
| **(Susan                Tomasky)**                              |                                                 | Chief                Financial Officer and Director |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iii)** **Principal                Accounting Officer:** |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| /s/                Joseph                M. Buonaiuto           |                                                 | Controller                and                       |   | February                28, 2006 |
| **(Joseph                M. Buonaiuto)**                        |                                                 | Chief                Accounting Officer             |   |                             |
|                                                            |                                                 |                                                |   |                             |
| **(iv)** **A                Majority of the Directors:**   |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *K.                G. Boyd                                      |                                                 |                                                |   |                             |
| *Carl                L. English                                 |                                                 |                                                |   |                             |
| *Allen                R. Glassburn                              |                                                 |                                                |   |                             |
| *Joann                N. Grevenow                               |                                                 |                                                |   |                             |
| *Patrick                C. Hale                                 |                                                 |                                                |   |                             |
| *Holly                Keller Koeppel                            |                                                 |                                                |   |                             |
| *Marc                E. Lewis                                   |                                                 |                                                |   |                             |
| *Venita                McCellon-Allen                           |                                                 |                                                |   |                             |
| *Robert                P. Powers                                |                                                 |                                                |   |                             |
| *Susanne                M. Moorman Rowe                         |                                                 |                                                |   |                             |
| *Marsha                P. Ryan                                  |                                                 |                                                |   |                             |
|                                                            |                                                 |                                                |   |                             |
| *By:                                                            | /s/                Susan                Tomasky      |                                                |   |                             | February                28, 2006 |
|                                                            | **(Susan                Tomasky, Attorney-in-Fact)** |                                                |   |                             |   |

----

**INDEX      TO FINANCIAL STATEMENT SCHEDULES**

|                                                                                                                                                           | ***Page*** |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
|                                                                                                                                                           |       |
| REPORT                OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                                                         | S-2        |
|                                                                                                                                                           |       |
| The                following financial statement schedules are included in this report                on the                pages indicated:                   |       |
|                                                                                                                                                           |       |
| AMERICAN                ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIESSchedule                II — Valuation and Qualifying Accounts and Reserves |  S-3  |
| AEP                TEXAS CENTRAL COMPANY AND SUBSIDIARYSchedule                II — Valuation and Qualifying Accounts and Reserves                       |  S-3  |
| AEP                TEXAS NORTH COMPANYSchedule                II — Valuation and Qualifying Accounts and Reserves                                        |  S-3  |
| APPALACHIAN                POWER COMPANY AND SUBSIDIARIESSchedule                II — Valuation and Qualifying Accounts and Reserves                     |  S-4  |
| COLUMBUS                SOUTHERN POWER COMPANY AND SUBSIDIARIESSchedule                II — Valuation and Qualifying Accounts and Reserves               |  S-4  |
| INDIANA                MICHIGAN POWER COMPANY AND SUBSIDIARIESSchedule                II — Valuation and Qualifying Accounts and Reserves                |  S-4  |
| KENTUCKY                POWER COMPANYSchedule                II — Valuation and Qualifying Accounts and Reserves                                         |  S-5  |
| OHIO                POWER COMPANY CONSOLIDATEDSchedule                II — Valuation and Qualifying Accounts and Reserves                                |  S-5  |
| PUBLIC                SERVICE COMPANY OF OKLAHOMA Schedule                II — Valuation and Qualifying Accounts and Reserves                            |  S-5  |
| SOUTHWESTERN                ELECTRIC POWER COMPANY CONSOLIDATEDSchedule                II — Valuation and Qualifying Accounts and Reserves               |  S-6  |

----

**REPORT        OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

**REPORT        OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

* *

----

**AMERICAN        ELECTRIC POWER COMPANY, INC. AND SUBSIDIARY COMPANIES**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                    A**                                             |   | **Column                    B**                       |    | **Column                    C**                      |   | **Column                    D**                                            |   | **Column                    E**       |   |
|-----------------------------------------------------------------------------|--------|-------------------------------------------------------|---------|------------------------------------------------------|--------|----------------------------------------------------------------------------|--------|---------------------------------------|--------|
|                                                                        |   |                                             |    | **Additions**                                        |   |                                                                  |   |                             |   |
| **Description**                                                             |   | **Balance                    at Beginning of Period** |    | **Charged                    to Costs and Expenses** |   | **Charged                    to Other****Accounts                    (a)** |   | **Deductions                    (b)** |   | **Balance                    at****End                    of****Period** |   |
|                                                                        |   | **(in                    thousands)**                 |    |
| **Deducted                    from Assets:**                                |   |                                             |    |                                            |   |                                                                  |   |                             |   |    |   |
| Accumulated                    Provision for                                |   |                                             |    |                                            |   |                                                                  |   |                             |   |    |   |
|  Uncollectible                  Accounts:                              |   |                                             |    |                                            |   |                                                                  |   |                             |   |    |   |
|  Year                    Ended December 31, 2005                       |   | $                                                     | 77,175  |                                                 | $      | 27,384                                                                     |   | $                                     | 24     |   | $ | 74,030 |   | $ | 30,553 |   |
|  Year                    Ended December 31, 2004                       |   |                                                  | 123,685 |                                                 |   | 39,766                                                                     |   |                                  | 7,989  |   |   | 94,265 |   |   | 77,175 |   |
|  Year                    Ended December 31, 2003                       |   |                                                  | 107,578 |                                                 |   | 55,087                                                                     |   |                                  | 7,234  |   |   | 46,214 |   |   | 123,685 |   |
|                                                                        |   |                                                  |    |                                                 |   |                                                                       |   |                                  |   |   |   |   |   |   |   |   |
|  (a)                    Recoveries on accounts previously written off. |   |                                                  |    |                                                 |   |                                                                       |   |                                  |   |   |   |   |   |   |   |   |
|  (b)                    Uncollectible accounts written off.            |   |                                                  |    |                                                 |   |                                                                       |   |                                  |   |   |   |   |   |   |   |   |

**AEP        TEXAS CENTRAL COMPANY AND SUBSIDIARY**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                    A**                                             |   | **Column                    B**                       |   | **Column                    C**                      |   | **Column                    D**                                            |   | **Column                    E**       |   |
|-----------------------------------------------------------------------------|--------|-------------------------------------------------------|--------|------------------------------------------------------|--------|----------------------------------------------------------------------------|--------|---------------------------------------|--------|
|                                                                        |   |                                             |   | **Additions**                                        |   |                                                                  |   |                             |   |
| **Description**                                                             |   | **Balance                    at Beginning of Period** |   | **Charged                    to Costs and Expenses** |   | **Charged                    to Other****Accounts                    (a)** |   | **Deductions                    (b)** |   | **Balance                    at****End                    of****Period** |   |
|                                                                        |   | **(in                    thousands)**                 |   |
| **Deducted                    from Assets:**                                |   |                                             |   |                                            |   |                                                                  |   |                             |   |    |   |
| Accumulated                    Provision for                                |   |                                             |   |                                            |   |                                                                  |   |                             |   |    |   |
|  Uncollectible                  Accounts:                              |   |                                             |   |                                            |   |                                                                  |   |                             |   |    |   |
|  Year                    Ended December 31, 2005                       |   | $                                                     | 3,493  |                                                 | $      | 29                                                                         |   | $                                     | -      |   | $ | 3,379 |   | $ | 143 |   |
|  Year                    Ended December 31, 2004                       |   |                                                  | 1,710  |                                                 |   | 3,493                                                                      |   |                                  | -      |   |   | 1,710 |   |   | 3,493 |   |
|  Year                    Ended December 31, 2003                       |   |                                                  | 346    |                                                 |   | 1,712                                                                      |   |                                  | -      |   |   | 348 |   |   | 1,710 |   |
|                                                                        |   |                                                  |   |                                                 |   |                                                                       |   |                                  |   |   |   |   |   |   |   |   |
|  (a)                    Recoveries on accounts previously written off. |   |                                                  |   |                                                 |   |                                                                       |   |                                  |   |   |   |   |   |   |   |   |
|  (b)                    Uncollectible accounts written off.            |   |                                                  |   |                                                 |   |                                                                       |   |                                  |   |   |   |   |   |   |   |   |

**AEP        TEXAS NORTH COMPANY**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
|  Uncollectible                Accounts:                              |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 787    |                                               | $      | 14                                                                     |   | $                                   | -      |   | $ | 783 |   | $ | 18 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 175    |                                               |   | 787                                                                    |   |                                | -      |   |   | 175 |   |   | 787 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 5,041  |                                               |   | 123                                                                    |   |                                | -      |   |   | 4,989 |   |   | 175 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

**APPALACHIAN        POWER COMPANY AND SUBSIDIARIES**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
|  Uncollectible                Accounts:                              |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 5,561  |                                               | $      | 3,304                                                                  |   | $                                   | 21     |   | $ | 7,081 |   | $ | 1,805 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 2,085  |                                               |   | 3,059                                                                  |   |                                | 4,201  |   |   | 3,784 |   |   | 5,561 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 13,439 |                                               |   | 4,708                                                                  |   |                                | 433    |   |   | 16,495 |   |   | 2,085 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

**COLUMBUS        SOUTHERN POWER COMPANY AND SUBSIDIARIES**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
|  Uncollectible                Accounts:                              |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 674    |                                               | $      | 408                                                                    |   | $                                   | -      |   | $ | - |   | $ | 1,082 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 531    |                                               |   | 577                                                                    |   |                                | 187    |   |   | 621 |   |   | 674 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 634    |                                               |   | 96                                                                     |   |                                | -      |   |   | 199 |   |   | 531 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

**INDIANA        MICHIGAN POWER COMPANY AND SUBSIDIARIES**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Uncollectible                  Accounts:                                  |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 187    |                                               | $      | 819                                                                    |   | $                                   | -      |   | $ | 108 |   | $ | 898 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 531    |                                               |   | 195                                                                    |   |                                | 90     |   |   | 629 |   |   | 187 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 578    |                                               |   | 37                                                                     |   |                                | -      |   |   | 84 |   |   | 531 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

**KENTUCKY        POWER COMPANY**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Uncollectible                  Accounts:                                  |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 34     |                                               | $      | 146                                                                    |   | $                                   | -      |   | $ | 33 |   | $ | 147 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 736    |                                               |   | 43                                                                     |   |                                | 27     |   |   | 772 |   |   | 34 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 192    |                                               |   | 8                                                                      |   |                                | 912    |   |   | 376 |   |   | 736 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

**OHIO        POWER COMPANY CONSOLIDATED**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Uncollectible                  Accounts:                                  |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 93     |                                               | $      | 1,425                                                                  |   | $                                   | -      |   | $ | 1 |   | $ | 1,517 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 789    |                                               |   | 122                                                                    |   |                                | 89     |   |   | 907 |   |   | 93 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 909    |                                               |   | 42                                                                     |   |                                | 18     |   |   | 180 |   |   | 789 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

**PUBLIC        SERVICE COMPANY OF OKLAHOMA**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Uncollectible                  Accounts:                                  |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 76     |                                               | $      | 164                                                                    |   | $                                   | -      |   | $ | - |   | $ | 240 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 37     |                                               |   | 21                                                                     |   |                                | 55     |   |   | 37 |   |   | 76 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 84     |                                               |   | 37                                                                     |   |                                | -      |   |   | 84 |   |   | 37 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

**SOUTHWESTERN        ELECTRIC POWER COMPANY CONSOLIDATED**

**SCHEDULE        II — VALUATION AND QUALIFYING ACCOUNTS AND RESERVES**

| **Column                  A**                                             |   | **Column                  B**                       |   | **Column                  C**                      |   | **Column                  D**                                          |   | **Column                  E**       |   |
|---------------------------------------------------------------------------|--------|-----------------------------------------------------|--------|----------------------------------------------------|--------|------------------------------------------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   |                                           |   | **Additions**                                      |   |                                                              |   |                           |   |
| **Description**                                                           |   | **Balance                  at Beginning of Period** |   | **Charged                  to Costs and Expenses** |   | **Charged                  to Other****Accounts                  (a)** |   | **Deductions                  (b)** |   | **Balance                  at****End                  of****Period** |   |
|                                                                      |   | **(in                  thousands)**                 |   |
| **Deducted                  from Assets:**                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Accumulated                  Provision for                                |   |                                           |   |                                          |   |                                                              |   |                           |   |    |   |
| Uncollectible                  Accounts:                                  |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  Year                  Ended December 31, 2005                       |   | $                                                   | 45     |                                               | $      | 534                                                                    |   | $                                   | -      |   | $ | 31 |   | $ | 548 |   |
|  Year                  Ended December 31, 2004                       |   |                                                | 2,093  |                                               |   | (2,079                                                                 | )      |                                | 134    |   |   | 103 |   |   | 45 |   |
|  Year                  Ended December 31, 2003                       |   |                                                | 2,128  |                                               |   | 103                                                                    |   |                                | -      |   |   | 138 |   |   | 2,093 |   |
|                                                                      |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (a)                  Recoveries on accounts previously written off. |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |
|  (b)                  Uncollectible accounts written off.            |   |                                                |   |                                               |   |                                                                   |   |                                |   |   |   |   |   |   |   |   |

----

**EXHIBIT        INDEX**

| **Exhibit****Designation**                                                                                                             |   | **Nature                  of Exhibit**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | **Previously                  Filed as Exhibit to:**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|----------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **REGISTRANT:**     **AEGCo**     **File                  No. 0-18135**              |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Articles                  of Incorporation of AEGCo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | Registration                  Statement on Form 10 for the Common Shares of AEGCo, Ex                  3(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(b)                                                                                                                                   |   | Copy                  of the Code of Regulations of AEGCo, amended as of June 15,                  2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | 2000                  Form 10-K, Ex 3(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10(a)                                                                                                                                  |   | Capital                  Funds Agreement dated as of December 30, 1988 between AEGCo and                  AEP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | Registration                  Statement No. 33-32752, Ex 28(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 10(b)(1)                                                                                                                               |   | Unit                  Power Agreement dated as of March 31, 1982 between AEGCo and I&M, as                  amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | Registration                  Statement No. 33-32752, Ex 28(b)(1)(A)(B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10(b)(2)                                                                                                                               |   | Unit                  Power Agreement, dated as of August 1, 1984, among AEGCo, I&M and                  KPCo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | Registration                  Statement No. 33-32752, Ex 28(b)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10(c)                                                                                                                                  |   | Lease                  Agreements, dated as of December 1, 1989, between AEGCo and Wilmington                  Trust Company, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Registration                  Statement No. 33-32752, Ex 28(c)(1-6)(C);1993                  Form 10-K, Ex 10(c)(1-6)(B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| *13                                                                                                                                    |   | Copy                  of those portions of the AEGCo 2005 Annual Report, which are incorporated                  by reference in this filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:** **    AEP‡**  **File                  No. 1-3525**                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Composite                  of the Restated Certificate of Incorporation of AEP, dated January                  13,                  1999.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 1998                  Form 10-K, Ex 3(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(b)                                                                                                                                   |   | By-Laws                  of AEP, as amended through December 15, 2003                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2003                  Form 10-K, Ex 3(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of May 1, 2001, between                  AEP and                  The Bank of New York, as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | Registration                  Statement No. 333-86050, Ex 4(a)(b)(c); Registration                  Statement No. 333-105532, Ex 4(d)(e)(f).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 4(b)                                                                                                                                   |   | Purchase                  Agreement dated as of March 8, 2005, between AEP and Merrill Lynch                  International                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Form                  10-Q, Ex. 4(a), March 31, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 10(a)                                                                                                                                  |   | Interconnection                  Agreement, dated July 6, 1951, among APCo, CSPCo, KPCo, OPCo and                  I&M                  and with AEPSC, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Registration                  Statement No. 2-52910, Ex 5(a);Registration                  Statement No. 2-61009, Ex 5(b); 1990                  Form 10-K, Ex 10(a)(3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10(b)                                                                                                                                  |   | Restated                  and Amended Operating Agreement, dated as of January 1, 1998, among                  PSO,                  TCC, TNC, SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K; Ex 10(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(c)                                                                                                                                  |   | Transmission                  Agreement, dated April 1, 1984, among APCo, CSPCo, I&M, KPCo, OPCo and                  with AEPSC as agent, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 1985                  Form 10-K; Ex 10(b)1988                  Form 10-K, Ex 10(b)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10(d)                                                                                                                                  |   | Transmission                  Coordination Agreement, dated October 29, 1998, among PSO, TCC,                  TNC,                  SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2002                  Form 10-K; Ex 10(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(e)(1)                                                                                                                               |   | Amended                  and Restated Operating Agreement of PJM and AEPSC on behalf of                  APCo,                  CSPCo, I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2004                  Form 10-K, Ex 10(e)(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(e)(2)                                                                                                                               |   | PJM                  West Reliability Assurance Agreement among Load Serving Entities                  in the                  PJM West service area.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2004                  Form 10-K, Ex 10(e)(2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(e)(3)                                                                                                                               |   | Master                  Setoff and Netting Agreement among PJM and AEPSC on behalf of APCo,                  CSPCo,                  I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2004                  Form 10-K, Ex 10(e)(3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(f)                                                                                                                                  |   | Lease                  Agreements, dated as of December 1, 1989, between AEGCo or I&M and                  Wilmington Trust Company, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | Registration                  Statement No. 33-32752, Ex 28(c)(1-6)(C); Registration                  Statement No. 33-32753, Ex 28(a)(1-6)(C); AEGCO                  1993 Form 10-K, Ex 10(c)(1-6)(B); I&M                  1993 Form 10-K, Ex 10(e)(1-6)(B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10(g)                                                                                                                                  |   | Lease                  Agreement dated January 20, 1995 between OPCo and JMG Funding,                  Limited                  Partnership, and amendment thereto (confidential treatment requested)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | OPCo                  1994 Form 10-K, Ex 10(l)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10(h)                                                                                                                                  |   | Modification                  No. 1 to the AEP System Interim Allowance Agreement, dated July                  28, 1994,                  among APCo, CSPCo, I&M, KPCo, OPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | 1996                  Form 10-K, Ex 10(l)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| †10(i)                                                                                                                           |   | AEP                  Accident Coverage Insurance Plan for directors.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | 1985                  Form 10-K, Ex 10(g)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| †10(j)(1)                                                                                                                        |   | AEP                  Retainer Deferral Plan for Non-Employee Directors, effective January                  1,                  2005, as amended March 10, 2005, formerly known as AEP Deferred                  Compensation and Stock Plan for Non-Employee Directors.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | 2003                  Form 10-K, Ex 10(k)(1)Form                  10-Q, Ex. 10(b), March 31, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| †10(j)(2)                                                                                                                        |   | AEP                  Stock Unit Accumulation Plan for Non-Employee Directors, as amended                  December 10, 2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 2003                  Form 10-K, Ex 10(k)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(k)(1)(A)                                                                                                                     |   | AEP                  System Excess Benefit Plan, Amended and Restated as of January                  1,                  2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2000                  Form 10-K, Ex 10(j)(1)(A)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| †10(k)(1)(B)                                                                                                                     |   | Guaranty                  by AEP of AEPSC Excess Benefits Plan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | 1990                  Form 10-K, Ex 10(h)(1)(B)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| †10(k)(1)(C)                                                                                                                     |   | First                  Amendment to AEP System Excess Benefit Plan, dated as of March                  5,                  2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K; Ex 10(1)(1)(c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| *†10(k)(2)                                                                                                                       |   | AEP                  System Supplemental Retirement Savings Plan, Amended and Restated                  as of                  January 1, 2005 (Non-Qualified), as amended December 19,                  2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(k)(3)                                                                                                                        |   | Service                  Corporation Umbrella Trust for Executives.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | 1993                  Form 10-K, Ex 10(g)(3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(l)(1)                                                                                                                        |   | Employment                  Agreement between AEP, AEPSC and Michael G. Morris dated December                  15,                  2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2003                  Form 10-K, Ex 10(m)(1).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(l)(2)                                                                                                                        |   | Memorandum                  of agreement between Susan Tomasky and AEPSC dated January 3,                  2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2000                  Form 10-K, Ex 10(s)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| †10(l)(3)                                                                                                                        |   | Letter                  Agreement dated June 23, 2000 between AEPSC and Holly K.                  Koeppel.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2002                  Form 10-K; Ex 10(m)(3)(A)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| †10(l)(4)                                                                                                                        |   | Employment                  Agreement dated July 29, 1998 between AEPSC and Robert P.                  Powers.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2002                  Form 10-K; Ex 10(m)(4)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *†10(l)(5)                                                                                                                       |   | Letter                  Agreements dated June 4, 2004 and June 9, 2004 between AEPSC and                  Carl                  English                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Form                  10-Q, Ex 10(b), September 30, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| †10(m)                                                                                                                           |   | AEP                  System Senior Officer Annual Incentive Compensation Plan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 1996                  Form 10-K, Ex 10(i)(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| †10(n)(1)                                                                                                                        |   | AEP                  System Survivor Benefit Plan, effective January 27, 1998.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | Form                  10-Q, Ex 10, September 30, 1998                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| †10(n)(2)                                                                                                                        |   | First                  Amendment to AEP System Survivor Benefit Plan, as amended and restated                  effective January 31, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2002                  Form 10-K; Ex 10(o)(2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| †10(o)                                                                                                                           |   | AEP                  System Incentive Compensation Deferral Plan Amended and Restated                  as of                  January 1, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | Form                  10-Q, Ex 10(b), June 30, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(p)                                                                                                                           |   | AEP                  System Nuclear Performance Long Term Incentive Compensation Plan                  dated                  August 1, 1998.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2002                  Form 10-K, Ex 10(r)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| †10(q)                                                                                                                           |   | Nuclear                  Key Contributor Retention Plan dated May 1, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2002                  Form 10-K; Ex 10(s)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| †10(r)                                                                                                                           |   | AEP                  Change In Control Agreement, effective January 1, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Form                  8-K, Ex 1, dated January 3, 2006                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| †10(s)(1)                                                                                                                        |   | Amended                  and Restated AEP System Long-Term Incentive Plan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Form                  8-K, Item 10.1, dated April 26, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| †10(s)(2)                                                                                                                        |   | Form                  of Performance Share Award Agreement furnished to participants                  of the AEP                  System Long-Term Incentive Plan, as amended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Form                  10-Q, Ex. 10(c), September 30, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| †10(s)(3)                                                                                                                        |   | Form                  of Restricted Stock Unit Agreement furnished to participants of                  the AEP                  System Long-Term Incentive Plan, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Form                  10-Q, Ex 10(a), March 31, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(t)(1)                                                                                                                        |   | Central                  and South West System Special Executive Retirement Plan as amended                  and                  restated effective July 1, 1997.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | CSW                  1998 Form 10-K, Ex 18, File No. 1-1443                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| †10(t)(2)                                                                                                                        |   | Certified                  Board Resolutions of AEP Utilities, Inc. (formerly CSW) of July                  16,                  1996.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2003                  Form 10-K, Ex 10(v)(3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(t)(3)                                                                                                                        |   | Central                  and South West Corporation Executive Deferred Savings Plan as amended                  and                  restated effective as of January 1, 1997.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | CSW                  1998 Form 10-K, Ex 24, File No. 1-1443.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *†10(u)                                                                                                                          |   | Schedule                  of Non-Employee Directors’ Annual Compensation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(v)                                                                                                                           |   | Base                  Salaries for Named Executive Officers                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Form                  8-K, Item 1.01, dated December 13, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the AEP 2005 Annual Report (for the fiscal                  year ended                  December 31, 2005) which are incorporated by reference in this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *21                                                                                                                                    |   | List                  of subsidiaries of AEP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:** **    APCo‡**     **File                  No. 1-3457**         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Composite                  of the Restated Articles of Incorporation of APCo, amended as of                  March 7,                  1997.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 1996                  Form 10-K, Ex 3(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(b)                                                                                                                                   |   | By-Laws                  of APCo, amended as of October 24, 2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | 2001                  Form 10-K, Ex 3(e).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Mortgage                  and Deed of Trust, dated as of December 1, 1940, between APCo and                  Bankers                  Trust Company and R. Gregory Page, as Trustees, as amended and                  supplemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | Registration                  Statement No. 2-7289, Ex 7(b);Registration                  Statement No. 2-19884, Ex 2(1)Registration                  Statement No. 2-24453, Ex 2(n);Registration                  Statement No. 2-60015, Ex 2(b)(2-10) (12)(14-28);Registration                  Statement No. 2-64102, Ex 2(b)(29); Registration                  Statement No. 2-66457, Ex (2)(b)(30-31);Registration                  Statement No. 2-69217, Ex 2(b)(32); Registration                  Statement No. 2-86237, Ex 4(b);Registration                  Statement No. 33-11723, Ex 4(b); Registration                  Statement No. 33-17003, Ex 4(a)(ii), Registration                  Statement No. 33-30964, Ex 4(b);Registration                  Statement No. 33-40720, Ex 4(b); Registration                  Statement No. 33-45219, Ex 4(b); Registration                  Statement No. 33-46128, Ex 4(b)(c); Registration                  Statement No. 33-53410, Ex 4(b); Registration                  Statement No. 33-59834, Ex 4(b);Registration                  Statement No. 33-50229, Ex 4(b)(c); Registration                  Statement No. 33-58431, Ex 4(b)(c)(d)(e); Registration                  Statement No. 333-01049, Ex 4(b)(c);Registration                  Statement No. 333-20305, Ex 4(b)(c); 1996                  Form 10-K, Ex 4(b);1998                  Form 10-K, Ex 4(b). |
| 4(b)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of January 1, 1998, between                  APCo                  and The Bank of New York, As Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Registration                  Statement No. 333-45927, Ex 4(a);Registration                  Statement No. 333-49071, Ex 4(b); Registration                  Statement No. 333-84061, Ex 4(b)(c);Registration                  Statement No. 333-81402, Ex 4(b)(c)(d); Registration                  Statement No. 333-100451, Ex 4(b); Registration                  Statement No. 333-123348, Ex 4(b)(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 4(c)                                                                                                                                   |   | Company                  Order and Officer’s Certificate to The Bank of New York, dated June 7,                  2005, establishing terms of 4.40% Senior Notes, Series J, due 2010                  and 5%                  Senior Notes, Series K, due 2017.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | Form                  8-K, Ex 4(a), dated June 7, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 4(d)                                                                                                                                   |   | Company                  Order and Officer’s Certificate to The Bank of New York, dated September                  29, 2005, establishing terms of 5.80% Senior Notes, Series L, due                  2035.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Form                  8-K, Ex 4(a), dated September 29, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(a)(1)                                                                                                                               |   | Power                  Agreement, dated October 15, 1952, between OVEC and United States                  of                  America, acting by and through the United States Atomic Energy                  Commission,                  and, subsequent to January 18, 1975, the Administrator of the Energy                  Research and Development Administration, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Registration                  Statement No. 2-60015, Ex 5(a); Registration                  Statement No. 2-63234, Ex 5(a)(1)(B); Registration Statement No                  2-66301,                  Ex 5(a)(1)(C); Registration Statement No. 2-67728, Ex                  5(a)(1)(D);1989                  Form 10-K, Ex 10(a)(1)(F);1992                  Form 10-K, Ex 10(a)(1)(B)].                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| *                  10(a)(2)                                                                                                            |   | Inter-Company                  Power Agreement, dated as of July 10, 1953, among OVEC and the                  Sponsoring                  Companies, as amended March 13, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Registration                  Statement No. 2-60015, Ex 5(c); Registration                  Statement No. 2-67728, Ex 5(a)(3)(B);1992                  Form 10-K, Ex 10(a)(2)(B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10(a)(3)                                                                                                                               |   | Power                  Agreement, dated July 10, 1953, between OVEC and Indiana-Kentucky                  Electric                  Corporation, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Registration                  Statement No. 2-60015, Ex 5(e).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10(b)                                                                                                                                  |   | Interconnection                  Agreement, dated July 6, 1951, among APCo, CSPCo, KPCo, OPCo and                  I&M                  and with AEPSC, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Registration                  Statement No. 2-52910, Ex 5(a); Registration                  Statement No. 2-61009, Ex 5(b); AEP                  1990 Form 10-K, Ex 10(a)(3), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10(c)                                                                                                                                  |   | Transmission                  Agreement, dated April 1, 1984, among APCo, CSPCo, I&M, KPCo, OPCo and                  with AEPSC as agent, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | AEP                  1985 Form 10-K, Ex 10(b); AEP                  1988 Form 10-K, Ex 10(b)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10(d)(1)                                                                                                                               |   | Amended                  and Restated Operating Agreement of PJM and AEPSC on behalf of                  APCo,                  CSPCo, I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2004                  Form 10-K, Ex 10(d)(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(2)                                                                                                                               |   | PJM                  West Reliability Assurance Agreement among Load Serving Entities                  in the                  PJM West service area.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2004                  Form 10-K, Ex 10(d)(2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(3)                                                                                                                               |   | Master                  Setoff and Netting Agreement among PJM and AEPSC on behalf of APCo,                  CSPCo,                  I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2004                  Form 10-K, Ex 10(d)(3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(e)                                                                                                                                  |   | Modification                  No. 1 to the AEP System Interim Allowance Agreement, dated July                  28, 1994,                  among APCo, CSPCo, I&M, KPCo, OPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | AEP                  1996 Form 10-K, Ex 10(l), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| †10(f)                                                                                                                           |   | AEP                  System Senior Officer Annual Incentive Compensation                  Plan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  1996 Form 10-K, Ex 10(i)(1), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| †10(g)(1)(A)                                                                                                                     |   | AEP                  System Excess Benefit Plan, Amended and Restated as of January                  1,                  2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  2000 Form 10-K, Ex 10(j)(1)(A), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| †10(g)(1)(B)                                                                                                                     |   | First                  Amendment to AEP System Excess Benefit Plan, dated as of March                  5,                  2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K; Ex 10(h)(1)(B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| *†10(g)(2)                                                                                                                       |   | AEP                  System Supplemental Retirement Savings Plan, Amended and Restated                  as of                  January 1, 2005 (Non-Qualified), as amended December 19,                  2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(g)(3)                                                                                                                        |   | Umbrella                  Trust for Executives.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | AEP                  1993 Form 10-K, Ex 10(g)(3), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| †10(h)(1)                                                                                                                        |   | Employment                  Agreement between AEP, AEPSC and Michael G. Morris dated December                  15,                  2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2003                  Form 10-K, Ex 10(i)(1).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(hi)(2)                                                                                                                       |   | Memorandum                  of Agreement between Susan Tomasky and AEPSC dated January 3,                  2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | AEP                  2000 Form 10-K, Ex 10(s), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| †10(hi)(3)                                                                                                                       |   | Employment                  Agreement dated July 29, 1998 between AEPSC and Robert P.                  Powers.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2002                  Form 10-K; Ex 10(i)(3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| *†10(h)(4)                                                                                                                       |   | Letter                  Agreements dated June 4, 2004 and June 9, 2004 between AEPSC and                  Carl                  English                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | AEP                  Form 10-Q, Ex 10(b), September 30, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| †10(i)(1)                                                                                                                        |   | AEP                  System Survivor Benefit Plan, effective January 27, 1998.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  Form 10-Q, Ex 10, September 30, 1998, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| †10(i)(2)                                                                                                                        |   | First                  Amendment to AEP System Survivor Benefit Plan, as amended and restated                  effective January 31, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2002                  Form 10-K; Ex 10(j)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(j)                                                                                                                           |   | AEP                  Change In Control Agreement, effective January 1, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Form                  8-K, Ex 1 dated January 3, 2006,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| †10(k)(1)                                                                                                                        |   | Amended                  and Restated AEP System Long-Term Incentive Plan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Form                  8-K, Ex 10.1, dated April 26, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| †10(k)(2)                                                                                                                        |   | Form                  of Performance Share Award Agreement furnished to participants                  of the AEP                  System Long-Term Incentive Plan, as amended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | AEP                  Form 10-Q, Ex. 10(c), dated November 5, 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| †10(kl)(3)                                                                                                                       |   | Form                  of Restricted Stock Unit Agreement furnished to participants of                  the AEP                  System Long-Term Incentive Plan, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | AEP                  Form 10-Q, Ex 10(a), March 31, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| †10(l)(1)                                                                                                                        |   | Central                  and South West System Special Executive Retirement Plan as amended                  and                  restated effective July 1, 1997.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | CSW                  1998 Form 10-K, Ex 18, File No. 1-1443.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| †10(l)(2)                                                                                                                        |   | Certified                  Board Resolutions of AEP Utilities, Inc. (formerly CSW) of July                  16,                  1996.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2003                  Form 10-K, Ex 10(n)(3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(m)                                                                                                                           |   | AEP                  System Incentive Compensation Deferral Plan Amended and Restated                  as of                  January 1, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2003                  Form 10-K, Ex 10(o)(1);Form                  10-Q, Ex 10(b), June 30, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| †10(n)                                                                                                                           |   | AEP                  System Nuclear Performance Long Term Incentive Compensation Plan                  dated                  August 1, 1998.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2002                  Form 10-K; Ex 10(p).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| †10(o)                                                                                                                           |   | Nuclear                  Key Contributor Retention Plan dated May 1, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2002                  Form 10-K; Ex 10(q).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| †10(p)                                                                                                                           |   | Base                  Salaries for Named Executive Officers                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Form                  8-K, Item 1.01, dated December 13, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the APCo 2005 Annual Report (for the fiscal                  year                  ended December 31, 2005) which are incorporated by reference in                  this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 21                                                                                                                                     |   | List                  of subsidiaries of APCo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | AEP                  2005 Form 10-K, Ex 21, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:**     **CSPCo‡** **    File                  No. 1-2680**        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Composite                  of Amended Articles of Incorporation of CSPCo, dated May 19,                  1994.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 1994                  Form 10-K, Ex 3(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(b)                                                                                                                                   |   | Code                  of Regulations and By-Laws of CSPCo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 1987                  Form 10-K, Ex 3(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of September 1, 1997,                  between                  CSPCo and Bankers Trust Company, as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Registration                  Statement No. 333-54025, Ex 4(a)(b)(c)(d); Registration                  Statement No. 333-128174, Ex 4(d,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 4(c)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of February 1, 2003,                  between                  CSPCo and Bank One, N.A., as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Registration                  Statement No. 333-128174, Ex 4(e)(f)(g)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 4(b)                                                                                                                                   |   | Company                  Order and Officer’s Certificate to Deutsche Bank Trust Company Americas,                  dated October 14, 2005, establishing terms of 5.85% senior Notes,                  Series                  F, due 2035.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Form                  8-K, Ex 4(a), dated October 14, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 10(a)(1)                                                                                                                               |   | Power                  Agreement, dated October 15, 1952, between OVEC and United States                  of                  America, acting by and through the United States Atomic Energy                  Commission,                  and, subsequent to January 18, 1975, the Administrator of the Energy                  Research and Development Administration, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Registration                  Statement No. 2-60015, Ex 5(a);Registration                  Statement No. 2-63234, Ex 5(a)(1)(B);Registration                  Statement No. 2-66301, Ex 5(a)(1)(C);Registration                  Statement No. 2-67728, Ex 5(a)(1)(B);APCo                  1989 Form 10-K, Ex 10(a)(1)(F), File No. 1-3457;APCo                  1992 Form 10-K, Ex 10(a)(1)(B), File No.1-3457.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| *                  10(a)(2)                                                                                                            |   | Inter-Company                  Power Agreement, dated July 10, 1953, among OVEC and the Sponsoring                  Companies, as amended March 13, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | Registration                  Statement No. 2-60015, Ex 5(c); Registration                  Statement No. 2-67728, Ex 5(a)(3)(B);APCo                  1992 Form 10-K, Ex 10(a)(2)(B), File No.1-3457.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10(a)(3)                                                                                                                               |   | Power                  Agreement, dated July 10, 1953, between OVEC and Indiana-Kentucky                  Electric                  Corporation, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Registration                  Statement No. 2-60015, Ex 5(e).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10(b)                                                                                                                                  |   | Interconnection                  Agreement, dated July 6, 1951, among APCo, CSPCo, KPCo, OPCo and                  I&M                  and AEPSC, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | Registration                  Statement No. 2-52910, Ex 5(a); Registration                  Statement No. 2-61009, Ex 5(b); AEP                  1990 Form 10-K, Ex 10(a)(3), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10(c)                                                                                                                                  |   | Transmission                  Agreement, dated April 1, 1984, among APCo, CSPCo, I&M, KPCo, OPCo,                  and with AEPSC as agent, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | AEP                  1985 Form 10-K, Ex 10(b), File No. 1-3525; AEP                  1988 Form 10-K, Ex 10(b)(2) File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10(d)(1)                                                                                                                               |   | Amended                  and Restated Operating Agreement of PJM and AEPSC on behalf of                  APCo,                  CSPCo, I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2004                  Form 10-K, Ex 10(d)(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(2)                                                                                                                               |   | PJM                  West Reliability Assurance Agreement among Load Serving Entities                  in the                  PJM West service area.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2004                  Form 10-K, Ex 10(d)(2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(3)                                                                                                                               |   | Master                  Setoff and Netting Agreement among PJM and AEPSC on behalf of APCo,                  CSPCo,                  I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2004                  Form 10-K, Ex 10(d)(3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(e)                                                                                                                                  |   | Modification                  No. 1 to the AEP System Interim Allowance Agreement, dated July                  28, 1994,                  among APCo, CSPCo, I&M, KPCo, OPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | AEP                  1996 Form 10-K, Ex 10(l), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the CSPCo 2005 Annual Report (for the fiscal                  year                  ended December 31, 2005) which are incorporated by reference in                  this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 21                                                                                                                                     |   | List                  of subsidiaries of CSPCo                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  2005 Form 10-K, Ex 21, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:    ** **I&M‡**     **File                  No. 1-3570**      |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Composite                  of the Amended Articles of Acceptance of I&M, dated of March 7,                  1997                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | 1996                  Form 10-K, Ex 3(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(b)                                                                                                                                   |   | By-Laws                  of I&M, amended as of November 28, 2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2001                  Form 10-K, Ex 3(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of October 1, 1998, between                  I&M and The Bank of New York, as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | Registration                  Statement No. 333-88523, Ex 4(a)(b)(c); Registration                  Statement No. 333-58656, Ex 4(b)(c); Registration                  Statement No. 333-108975, Ex 4(b)(c)(d)].                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 4(b)                                                                                                                                   |   | Company                  Order and Officer’s Certificate, dated November 10, 2004, establishing                  terms of 5.05% Senior Notes, Series F, due 2014.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Form                  8-K, Ex. 4(a), dated November 16, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 4(c)                                                                                                                                   |   | Company                  Order and Officer’s Certificate to The Bank of New York, dated December                  12, 2005, establishing terms of 5.65% Senior Notes, Series G, due                  2015.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Form                  8-K, Ex. 4(a), dated December 12, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(a)(1)                                                                                                                               |   | Power                  Agreement, dated October 15, 1952, between OVEC and United States                  of                  America, acting by and through the United States Atomic Energy                  Commission,                  and, subsequent to January 18, 1975, the Administrator of the Energy                  Research and Development Administration, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Registration                  Statement No. 2-60015, Ex 5(a); Registration                  Statement No. 2-63234, Ex 5(a)(1)(B); Registration                  Statement No. 2-66301, Ex 5(a)(1)(C);Registration                  Statement No. 2-67728, Ex 5(a)(1)(D); APCo                  1989 Form 10-K, Ex 10(a)(1)(F), File No. 1-3457;APCo                  1992 Form 10-K, Ex 10(a)(1)(B), File No. 1-3457.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| *                  10(a)(2)                                                                                                            |   | Inter-Company                  Power Agreement, dated as of July 10, 1953, among OVEC and the                  Sponsoring                  Companies, as amended, March 13, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Registration                  Statement No. 2-60015, Ex 5(c); Registration                  Statement No. 2-67728, Ex 5(a)(3)(B); APCo                  Form 10-K, Ex 10(a)(2)(B), File No. 1-3457.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10(a)(3)                                                                                                                               |   | Power                  Agreement, dated July 10, 1953, between OVEC and Indiana-Kentucky                  Electric                  Corporation, as amended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Registration                  Statement No. 2-60015, Ex 5(e).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10(a)(4)                                                                                                                               |   | Inter-Company                  Power Agreement, dated as of July 10, 1953, among OVEC and the                  Sponsoring                  Companies, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Registration                  Statement No. 2-60015, Ex 5(c); Registration                  Statement No. 2-67728, Ex 5(a)(3)(B); APCo                  1992 Form 10-K, Ex 10(a)(2)(B), File No. 1-3457.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 10(b)                                                                                                                                  |   | Interconnection                  Agreement, dated July 6, 1951, among APCo, CSPCo, KPCo, I&M, and OPCo                  and with AEPSC, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | Registration                  Statement No. 2-52910, Ex 5(a); Registration                  Statement No. 2-61009, Ex 5(b); AEP                  1990 Form 10-K, Ex 10(a)(3), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 10(c)                                                                                                                                  |   | Transmission                  Agreement, dated April 1, 1984, among APCo, CSPCo, I&M, KPCo, OPCo and                  with AEPSC as agent, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | AEP                  1985 Form 10-KEx 10(b), File No. 1-3525; AEP                  1988 Form 10-K, File No. 1-3525, Ex 10(b)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 10(d)(1)                                                                                                                               |   | Amended                  and Restated Operating Agreement of PJM and AEPSC on behalf of                  APCo,                  CSPCo, I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2004                  Form 10-K, Ex 10(d)(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(2)                                                                                                                               |   | PJM                  West Reliability Assurance Agreement among Load Serving Entities                  in the                  PJM West service area.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2004                  Form 10-K, Ex 10(d)(2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(3)                                                                                                                               |   | Master                  Setoff and Netting Agreement among PJM and AEPSC on behalf of APCo,                  CSPCo,                  I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2004                  Form 10-K, Ex 10(d)(3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(e)                                                                                                                                  |   | Modification                  No. 1 to the AEP System Interim Allowance Agreement, dated July                  28, 1994,                  among APCo, CSPCo, I&M, KPCo, OPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | AEP                  1996 Form 10-K, Ex 10(l), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 10(f)                                                                                                                                  |   | Lease                  Agreements, dated as of December 1, 1989, between I&M and Wilmington                  Trust Company, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Registration                  Statement No. 33-32753, Ex 28(a)(1-6)(C); 1993                  Form 10-K, Ex 10(e)(1-6)(B).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the I&M 2005 Annual Report (for the fiscal year                  ended December 31, 2005) which are incorporated by reference in                  this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 21                                                                                                                                     |   | List                  of subsidiaries of I&M.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | AEP                  2005 Form 10-K, Ex 21, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:**     **KPCo‡**     **File                  No. 1-6858**         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Restated                  Articles of Incorporation of KPCo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 1991                  Form 10-K, Ex 3(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(b)                                                                                                                                   |   | By-Laws                  of KPCo, amended as of June 15, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2000                  Form 10-K, Ex 3(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of September 1, 1997,                  between                  KPCo and Bankers Trust Company, as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Registration                  Statement No. 333-75785, Ex 4(a)(b)(c)(d); Registration                  Statement No. 333-87216, Ex 4(e)(f); 2002                  Form 10-K, Ex 4(c)(d)(e)2003                  Form 10-K, Ex4(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10(a)                                                                                                                                  |   | Interconnection                  Agreement, dated July 6, 1951, among APCo, CSPCo, KPCo, I&M and OPCo                  and with AEPSC, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Registration                  Statement No. 2-52910, Ex 5(a);Registration                  Statement No. 2-61009, Ex 5(b); AEP                  1990 Form 10-K, Ex 10(a)(3), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10(b)                                                                                                                                  |   | Transmission                  Agreement, dated April 1, 1984, among APCo, CSPCo, I&M, KPCo, OPCo and                  with AEPSC as agent, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | AEP                  1985 Form 10-K, Ex 10(b), File No. 1-3525.AEP                  1988 Form 10-K, Ex 10(b)(2), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 10(c)(1)                                                                                                                               |   | Amended                  and Restated Operating Agreement of PJM and AEPSC on behalf of                  APCo,                  CSPCo, I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2004                  Form 10-K, Ex 10(c)(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(c)(2)                                                                                                                               |   | PJM                  West Reliability Assurance Agreement among Load Serving Entities                  in the                  PJM West service area.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2004                  Form 10-K, Ex 10(c)(2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(c)(3)                                                                                                                               |   | Master                  Setoff and Netting Agreement among PJM and AEPSC on behalf of APCo,                  CSPCo,                  I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2004                  Form 10-K, Ex 10(c)(3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)                                                                                                                                  |   | Modification                  No. 1 to the AEP System Interim Allowance Agreement, dated July                  28, 1994,                  among APCo, CSPCo, I&M, KPCo, OPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | AEP                  1996 Form 10-K, Ex 10(l), File No. 1-3525,.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the KPCo 2005 Annual Report (for the fiscal                  year                  ended December 31, 2005) which are incorporated by reference in                  this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:**     **OPCo‡**     **File                  No.1-6543**          |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Composite                  of the Amended Articles of Incorporation of OPCo, dated June 3,                  2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | Form                  10-Q, Ex 3(e), June 30, 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 3(b)                                                                                                                                   |   | Code                  of Regulations of OPCo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 1990                  Form 10-K, Ex 3(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of September 1, 1997,                  between                  OPCo and Bankers Trust Company (now Deutsche Bank Trust Company                  Americas),                  as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Registration                  Statement No. 333-49595, Ex 4(a)(b)(c);Registration                  Statement No. 333-106242, Ex 4(b)(c)(d); Registration                  Statement No. 333-75783, Ex 4(b)(c)Registration                  Statement No. 333-127913, Ex 4(b)(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| 4(d)                                                                                                                                   |   | Company                  Order and Officer’s Certificate to Deutsche Bank Trust Company Americas,                  dated November 16, 2005, establishing terms of 5.30% Senior Notes,                  Series                  J, due 2010                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Form                  8-K, Ex 4(a), dated November 16, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| 4(e)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of February 1, 2003,                  between                  OPCo and Bank One, N.A., as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | Registration                  Statement No. 333-127913, Ex 4(d)(e)(f).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 10(a)(1)                                                                                                                               |   | Power                  Agreement, dated October 15, 1952, between OVEC and United States                  of                  America, acting by and through the United States Atomic Energy                  Commission,                  and, subsequent to January 18, 1975, the Administrator of the Energy                  Research and Development Administration, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Registration                  Statement No. 2-60015, Ex 5(a); Registration                  Statement No. 2-63234, Ex 5(a)(1)(B); Registration                  Statement No. 2-66301, Ex 5(a)(1)(C); Registration                  Statement No. 2-67728, Ex 5(a)(1)(D); APCo                  Form 10-K, Ex 10(a)(1)(F), File No. 1-3457; APCo                  Form 10-K, Ex 10(a)(1)(B), File No. 1-3457.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| *                  10(a)(2)                                                                                                            |   | Inter-Company                  Power Agreement, dated July 10, 1953, among OVEC and the Sponsoring                  Companies, as amended, March 13, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Registration                  Statement No. 2-60015, Ex 5(c); Registration                  Statement No. 2-67728, Ex 5(a)(3)(B); APCo                  Form 10-K, Ex 10(a)(2)(B), File No. 1-3457.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10(a)(3)                                                                                                                               |   | Power                  Agreement, dated July 10, 1953, between OVEC and Indiana-Kentucky                  Electric                  Corporation, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Registration                  Statement No. 2-60015, Ex 5(e).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 10(b)                                                                                                                                  |   | Interconnection                  Agreement, dated July 6, 1951, among APCo, CSPCo, KPCo, I&M and OPCo                  and with AEPSC, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Registration                  Statement No. 2-52910, Ex 5(a); Registration                  Statement No. 2-61009, Ex 5(b); AEP                  1990 Form 10-K, Ex 10(a)(3), File 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(c)                                                                                                                                  |   | Transmission                  Agreement, dated April 1, 1984, among APCo, CSPCo, I&M, KPCo, OPCo and                  with AEPSC as agent.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  1985 Form 10-K, Ex 10(b), File No. 1-3525, AEP                  1988 Form 10-K, Ex 10(b)(2), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| 10(d)(1)                                                                                                                               |   | Amended                  and Restated Operating Agreement of PJM and AEPSC on behalf of                  APCo,                  CSPCo, I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2004                  Form 10-K, Ex 10(d)(1)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(2)                                                                                                                               |   | PJM                  West Reliability Assurance Agreement among Load Serving Entities                  in the                  PJM West service area.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 2004                  Form 10-K, Ex 10(d)(2)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(d)(3)                                                                                                                               |   | Master                  Setoff and Netting Agreement among PJM and AEPSC on behalf of APCo,                  CSPCo,                  I&M, KPCo, OPCo, Kingsport Power Company and Wheeling Power                  Company.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2004                  Form 10-K, Ex 10(d)(3)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 10(e)                                                                                                                                  |   | Modification                  No. 1 to the AEP System Interim Allowance Agreement, dated July                  28, 1994,                  among APCo, CSPCo, I&M, KPCo, OPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | AEP                  1996 Form 10-K, Ex 10(l), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 10(f)(1)                                                                                                                               |   | Amendment                  No. 1, dated October 1, 1973, to Station Agreement dated January                  1, 1968,                  among OPCo, Buckeye and Cardinal Operating Company, and amendments                  thereto.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | 1993                  Form 10-K, Ex 10(f).2003                  Form 10-K, Ex 10(e)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 10(f)(2)                                                                                                                               |   | Amendment                  No. 9, dated July 1, 2003, to Station Agreement dated January 1,                  1968,                  among OPCo, Buckeye and Cardinal Operating Company, and amendments                  thereto.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Form                  10-Q, Ex 10(a), September 30, 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10(g)                                                                                                                                  |   | Lease                  Agreement dated January 20, 1995 between OPCo and JMG Funding,                  Limited                  Partnership, and amendment thereto (confidential treatment                  requested).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | 1994                  Form 10-K, Ex 10(l)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(h)                                                                                                                           |   | AEP                  System Senior Officer Annual Incentive Compensation Plan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  1996 Form 10-K, Ex 10(i)(1), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| †10(i)(1)(A)                                                                                                                     |   | AEP                  System Excess Benefit Plan, Amended and Restated as of January                  1,                  2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  2000 Form 10-K, Ex 10(j)(1)(A), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| †10(i)(1)(B)                                                                                                                     |   | First                  Amendment to AEP System Excess Benefit Plan, dated as of March                  5,                  2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K; Ex 10(i)(1)(B)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| *†10(i)(2)                                                                                                                       |   | AEP                  System Supplemental Retirement Savings Plan, Amended and Restated                  as of                  January 1, 2005 (Non-Qualified), as amended December 19,                  2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(i)(3)                                                                                                                        |   | Umbrella                  Trust for Executives.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | AEP                  1993 Form 10-K, Ex 10(g)(3), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| †10(j)(1)                                                                                                                        |   | Employment                  Agreement between AEP, AEPSC and Michael G. Morris dated December                  15,                  2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2003                  Form 10-K, Ex 10(j)(1).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(j)(2)                                                                                                                        |   | Memorandum                  of agreement between Susan Tomasky and AEPSC dated January 3,                  2001.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | AEP                  2000 Form 10-K, Ex 10(s), File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| †10(j)(3)                                                                                                                        |   | Employment                  Agreement dated July 29, 1998 between AEPSC and Robert P.                  Powers.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2002                  Form 10-K, Ex 10(j)(3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| *†10(j)(4)                                                                                                                       |   | Letter                  Agreements dated June 4, 2004 and June 9, 2004 between AEPSC and                  Carl                  English                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | AEP                  Form 10-Q, Ex 10(b), September 30, 2004, File No.                  1-3525,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| †10(k)(1)                                                                                                                        |   | AEP                  System Survivor Benefit Plan, effective January 27, 1998.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  Form 10-Q, Ex 10, September 30, 1998, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| †10(k)(2)                                                                                                                        |   | First                  Amendment to AEP System Survivor Benefit Plan, as amended and restated                  effective January 31, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2002                  Form 10-K; Ex 10(k)(2).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(l)                                                                                                                           |   | AEP                  Change In Control Agreement, effective January 1, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Form                  8-K, Ex 1, dated January 3, 2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| †10(m)(1)                                                                                                                        |   | Amended                  and Restated AEP System Long-Term Incentive Plan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | Form                  8-K, Ex. 10.1, dated April 26, 2005..                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| †10(m)(2)                                                                                                                        |   | Form                  of Performance Share Award Agreement furnished to participants                  of the AEP                  System Long-Term Incentive Plan, as amended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | AEP                  Form 10-Q, Ex. 10(c), dated November 5, 2004, File No.                  1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(m)(3)                                                                                                                        |   | Form                  of Restricted Stock Unit Agreement furnished to participants of                  the AEP                  System Long-Term Incentive Plan, as amended.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Form                  10-Q, Ex 10(a), March 31, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| †10(n)(1)                                                                                                                        |   | Central                  and South West System Special Executive Retirement Plan as amended                  and                  restated effective July 1, 1997.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | CSW                  1998 Form 10-K, Ex 18, File No. 1-1443.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| †10(n)(2)                                                                                                                        |   | Certified                  Board Resolutions of AEP Utilities, Inc. (formerly CSW) of July                  16,                  1996.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2003                  Form 10-K, Ex 10(o)(3).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| †10(o)                                                                                                                           |   | AEP                  System Incentive Compensation Deferral Plan Amended and Restated                  as of                  January 1, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2003                  Form 10-K, Ex 10(p)(1);Form                  10-Q, Ex. 10(b), June 30, 2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| †10(p)                                                                                                                           |   | AEP                  System Nuclear Performance Long Term Incentive Compensation Plan                  dated                  August 1, 1998.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2002                  Form 10-K, Ex 10(q).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| †10(q)                                                                                                                           |   | Nuclear                  Key Contributor Retention Plan dated May 1, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2002                  Form 10-K, Ex 10(r).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| †10(r)                                                                                                                           |   | Base                  Salaries for Named Executive Officers                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Form                  8-K, Item 1.01, dated December 13, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the OPCo 2005 Annual Report (for the fiscal                  year                  ended December 31, 2005) which are incorporated by reference in                  this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 21                                                                                                                                     |   | List                  of subsidiaries of OPCo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | AEP                  2005 Form 10-K, Ex 21, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:**     **PSO‡**  **File                  No. 0-343**                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Restated                  Certificate of Incorporation of PSO.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | CSW                  1996 Form U5S, Ex B-3.1, File No. 1-1443.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| 3(b)                                                                                                                                   |   | By-Laws                  of PSO (amended as of June 28, 2000).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2002                  Form 10-K, Ex 3(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of November 1, 2000,                  between PSO                  and The Bank of New York, as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | Registration                  Statement No. 333-100623, Exs 4(a)(b); Registration                  Statement No. 333-114665, Ex 4(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 4(b)                                                                                                                                   |   | Fourth                  Supplemental Indenture, dated as of June 7, 2004 between PSO and                  The Bank                  of New York, as Trustee, establishing terms of the 4.70% Senior                  Notes,                  Series D, due 2009                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | Form                  8-K, Ex 4(a), dated June 7, 2004                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| 4(c)                                                                                                                                   |   | Fifth                  Supplemental Indenture, dated as of May 20, 2005 between PSO and                  The Bank                  of New York, as Trustee, establishing t erms of the 4.70% Senior                  Notes,                  Series E, due 2011                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | Form                  8-K, Ex 4(a), dated June 30, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 10(a)                                                                                                                                  |   | Restated                  and Amended Operating Agreement, dated as of January 1, 1998, among                  PSO,                  TCC, TNC, SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K, Ex 10(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(b)                                                                                                                                  |   | Transmission                  Coordination Agreement, dated October 29, 1998, among PSO, TCC,                  TNC,                  SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2002                  Form 10-K, Ex 10(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the PSO 2005 Annual Report (for the fiscal                  year ended                  December 31, 2005) which are incorporated by reference in this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 21                                                                                                                                     |   | List                  of subsidiaries of PSO.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | AEP                  2005 Form 10-K, Ex 21, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:**     **SWEPCo‡** **     File                  No. 1-3146** |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Restated                  Certificate of Incorporation, as amended through May 6, 1997, including                  Certificate of Amendment of Restated Certificate of                  Incorporation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Form                  10-Q, Ex 3.4, March 31, 1997.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 3(b)                                                                                                                                   |   | By-Laws                  of SWEPCo (amended as of April 27, 2000).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | Form                  10-Q, Ex 3.3, March 31, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 4(a)                                                                                                                                   |   | Indenture,                  dated February 1, 1940, between SWEPCo and Continental Bank, National                  Association and M. J. Kruger, as Trustees, as amended and                  supplemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | Registration                  Statement No. 2-60712, Ex 5.04; Registration                  Statement No. 2-61943, Ex 2.02; Registration                  Statement No. 2-66033, Ex 2.02; Registration                  Statement No. 2-71126, Ex 2.02; Registration                  Statement No. 2-77165, Ex 2.02; Form                  U-1 No. 70-7121, Ex 4; Form                  U-1 No. 70-7233, Ex 3; Form                  U-1 No. 70-7676, Ex 3; Form                  U-1 No. 70-7934, Ex 10; Form                  U-1 No. 72-8041, Ex 10(b); Form                  U-1 No. 70-8041, Ex 10(c); Form                  U-1 No. 70-8239, Ex 10(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| 4(b)                                                                                                                                   |   | SWEPCO-obligated,                  mandatorily redeemable preferred securities of subsidiary trust                  holding                  solely Junior Subordinated Debentures of SWEPCo:(1) Subordinated                  Indenture, dated as of September 1, 2003, between SWEPCo and the                  Bank of                  New York, as Trustee.(2) Amended                  and Restated Trust Agreement of SWEPCo Capital Trust I, dated as                  of                  September 1, 2003, among SWEPCo, as Depositor, the Bank of New                  York, as                  Property Trustee, The Bank of New York (Delaware), as Delaware                  Trustee,                  and the Administrative Trustees.(3) Guarantee                  Agreement, dated as of September 1, 2003, delivered by SWEPCo for                  the                  benefit of the holders of SWEPCo Capital Trust I’s Preferred                  Securities.(4) First                  Supplemental Indenture dated as of October 1, 2003, providing for                  the                  issuance of Series B Junior Subordinated Debentures between SWEPCo,                  as                  Issuer and the Bank of New York, as Trustee(5) Agreement                  as to Expenses and Liabilities, dated as of October 1, 2003 between                  SWEPCo                  and SWEPCo Capital Trust I (included in Item (4) above as Ex                  4(f)(i)(A). |   | 2003                  Form 10-K, Ex 4(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(c)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of February 4, 2000,                  between                  SWEPCo and The Bank of New York, as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Registration                  Statement No. 333-87834, Ex 4(a)(b); Registration                  Statement No. 333-600632, Ex 4(b); Registration                  Statement No. 333-108045, Ex 4(b)Registration                  Statement No. 333-108045, Ex 4(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 4(e)                                                                                                                                   |   | Fourth                  Supplemental Indenture, dated as of June 28, 2005 between SWEPCO                  and The                  Bank of New York, as Trustee, establishing terms of 4.90% Senior                  Notes,                  Series D, due 2015.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | Form                  8-K, Ex 4(a), dated June 30, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| 10(a)                                                                                                                                  |   | Restated                  and Amended Operating Agreement, dated as of January 1, 1998, among                  PSO,                  TCC, TNC, SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K; Ex 10(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(b)                                                                                                                                  |   | Transmission                  Coordination Agreement, dated October 29, 1998, among PSO, TCC,                  TNC,                  SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2002                  Form 10-K; Ex 10(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the SWEPCo 2005 Annual Report (for the fiscal                  year                  ended December 31, 2005) which are incorporated by reference in                  this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 21                                                                                                                                     |   | List                  of subsidiaries of SWEPCo.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | AEP                  2005 Form 10-K, Ex 21, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:**     **TCC‡**     **File                  No. 0-346**           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Restated                  Articles of Incorporation Without Amendment, Articles of Correction                  to                  Restated Articles of Incorporation Without Amendment, Articles                  of                  Amendment to Restated Articles of Incorporation, Statements of                  Registered                  Office and/or Agent, and Articles of Amendment to the Articles                  of                  Incorporation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | Form                  10-Q, Ex 3.1, March 31, 1997.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 3(b)                                                                                                                                   |   | Articles                  of Amendment to Restated Articles of Incorporation of TCC dated                  December                  18, 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2002                  Form 10-K; Ex 3(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(c)                                                                                                                                   |   | By-Laws                  of TCC (amended as of April 19, 2000).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | 2000                  Form 10-K, Ex 3(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of November 15, 1999,                  between                  TCC and The Bank of New York, as Trustee, as amended and                  supplemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 2000                  Form 10-K, Ex 4(c)(d)(e).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| 4(b)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of February 1, 2003,                  between TCC                  and Bank One, N.A., as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | 2003                  Form 10-K, Ex 4(d).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(c)                                                                                                                                   |   | First                  Supplemental Indenture, dated as of February 1, 2003, between TCC                  and Bank                  One, N.A., as Trustee, establishing the terms of 5.50% Senior Notes,                  Series A, due 2013 and 5.50% Senior Notes, Series D, due                  2013.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2003                  Form 10-K, Ex 4(e).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(d)                                                                                                                                   |   | Second                  Supplemental Indenture, dated as of February 1, 2003, between TCC                  and Bank                  One, N.A., as Trustee, establishing the terms of 6.65% Senior Notes,                  Series B, due 2033 and 6.65% Senior Notes, Series E, due                  2033.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 2003                  Form 10-K, Ex 4(f).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(e)                                                                                                                                   |   | Third                  Supplemental Indenture, dated as of February 1, 2003, between TCC                  and Bank                  One, N.A., as Trustee, establishing the terms of 3.00% Senior Notes,                  Series C, due 2005 and 3.00% Senior Notes, Series F, due                  2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 2003                  Form 10-K, Ex 4(g).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(f)                                                                                                                                   |   | Fourth                  Supplemental Indenture, dated as of February 1, 2003, between TCC                  and Bank                  One, N.A., as Trustee, establishing the terms of Floating Rate                  Notes,                  Series A, due 2005 and Floating Rate Notes, Series B, due                  2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 2003                  Form 10-K, Ex 4(h).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10(a)                                                                                                                                  |   | Restated                  and Amended Operating Agreement, dated as of January 1, 1998, among                  PSO,                  TCC, TNC, SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K; Ex 10(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(b)                                                                                                                                  |   | Transmission                  Coordination Agreement, dated October 29, 1998, among PSO, TCC,                  TNC,                  SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2002                  Form 10-K; Ex 10(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(c)                                                                                                                                  |   | Purchase                  and Sale Agreement, dated as of September 3, 2004, by and between                  TCC and                  City of San Antonio (acting by and through the City Public Service                  Board                  of San Antonio) and Texas Genco, L.P.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | Form                  10-Q, Ex. 10(a), September 30, 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the TCC 2005 Annual Report (for the fiscal                  year ended                  December 31, 2005) which are incorporated by reference in this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| 21                                                                                                                                     |   | List                  of subsidiaries of TCC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | AEP                  2005 Form 10-K, Ex 21, File No. 1-3525.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| *23                                                                                                                                    |   | Consent                  of Deloitte & Touche LLP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **REGISTRANT:**     **TNC‡**     **File                  No. 0-340**           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3(a)                                                                                                                                   |   | Restated                  Articles of Incorporation, as amended, and Articles of Amendment                  to the                  Articles of Incorporation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 1996                  Form 10-K, Ex 3.5.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| 3(b)                                                                                                                                   |   | Articles                  of Amendment to Restated Articles of Incorporation of TNC dated                  December                  17, 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 2002                  Form 10-K; Ex 3(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 3(c)                                                                                                                                   |   | By-Laws                  of TNC (amended as of May 1, 2000).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | Form                  10-Q, Ex 3.4, March 31, 2000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| 4(a)                                                                                                                                   |   | Indenture                  (for unsecured debt securities), dated as of February 1, 2003,                  between TNC                  and Bank One, N.A., as Trustee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | 2003                  Form 10-K, Ex 4(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 4(b)                                                                                                                                   |   | First                  Supplemental Indenture, dated as of February 1, 2003, between TNC                  and Bank                  One, N.A., as Trustee, establishing the terms of 5.50% Senior Notes,                  Series A, due 2013 and 5.50% Senior Notes, Series D, due 2013.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | 2003                  Form 10-K, Ex 4(c).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| 10(a)                                                                                                                                  |   | Restated                  and Amended Operating Agreement, dated as of January 1, 1998, among                  PSO,                  TCC, TNC, SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 2002                  Form 10-K; Ex 10(a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| 10(b)                                                                                                                                  |   | Transmission                  Coordination Agreement, dated October 29, 1998, among PSO, TCC,                  TNC,                  SWEPCo and AEPSC.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | 2002                  Form 10-K; Ex 10(b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| *12                                                                                                                                    |   | Statement                  re: Computation of Ratios.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *13                                                                                                                                    |   | Copy                  of those portions of the TNC 2005 Annual Report (for the fiscal                  year ended                  December 31, 2005) which are incorporated by reference in this                  filing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *24                                                                                                                                    |   | Power                  of Attorney.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *31(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                  Act of 2002.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(a)                                                                                                                                 |   | Certification                  of Chief Executive Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| *32(b)                                                                                                                                 |   | Certification                  of Chief Financial Officer Pursuant to Section 1350 of Chapter                  63 of Title                  18 of the United States Code.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |