Exhibit 12
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                    KANSAS GAS AND ELECTRIC COMPANY
          Computations of Ratio of Earnings to Fixed Charges
                        (Dollars in Thousands)
<CAPTION>

                                              
                                              
                                        1996             1995             1994  
<S>                                   <C>              <C>              <C>
Net Income. . . . . . . . . . . . .   $ 96,274         $110,873         $104,526
Taxes on Income . . . . . . . . . .     36,258           51,787           55,349
     Net Income Plus Taxes. . . . .    132,532          162,660          159,875
                                             
Fixed Charges:                               
  Interest on Long-Term Debt. . . .     46,304           47,073           47,827
  Interest on Other Indebtedness. .     11,758            5,190            5,183
  Interest on Corporate-owned                
    Life Insurance Borrowings . . .     27,636           25,357           20,990
  Interest Applicable to Rentals. .     25,539           25,375           25,096
      Total Fixed Charges . . . . .    111,237          102,995           99,096
                                             
Earnings (1). . . . . . . . . . . .   $243,769         $265,655         $258,971
                                             
Ratio of Earnings to Fixed Charges.       2.19             2.58             2.61



                                                                        1992           
                                                  Pro Forma    April 1   |  January 1  
                                        1993      1992 (2)    to Dec. 31 | to March 31  
                                                             (Successor) |(Predecessor) 
Net Income. . . . . . . . . . . . .   $108,103    $ 77,981     $ 71,941  |   $  6,040  
Taxes on Income . . . . . . . . . .     46,896      20,378       23,551  |     (3,173) 
     Net Income Plus Taxes. . . . .    154,999      98,359       95,492  |      2,867  
                                                                         |
Fixed Charges:                                                           |
  Interest on Long-Term Debt. . . .     53,908      57,862       42,889  |     14,973  
  Interest on Other Indebtedness. .      6,075      15,121       11,777  |      3,344  
  Interest on Corporate-owned                                            |
    Life Insurance Borrowings . . .     11,865       7,155        5,294  |      1,861  
  Interest Applicable to Rentals. .     24,967      30,212       22,133  |      8,079  
      Total Fixed Charges . . . . .     96,815     110,350       82,093  |     28,257  
                                                                         |
Earnings (1). . . . . . . . . . . .   $251,814    $208,709     $177,585  |   $ 31,124   
                                                                         |
Ratio of Earnings to Fixed Charges.       2.60        1.89         2.16  |       1.10  


                                

(1)  Earnings are deemed to consist of net income to which has been added income taxes (including net 
     deferred  investment  tax  credit)  and  fixed  charges.  Fixed  charges consist of all interest
     on  indebtedness, amortization  of debt  discount  and  expense, and the portion of rental
     expense which represents an interest factor.

(2)  The pro forma information for the year ended December 31, 1992 was derived by combining the
     historical information of the three month period ended March 31, 1992 (Predecessor) and the nine
     month period  ended December 31, 1992 (Successor).  No purchase accounting adjustments were made 
     for  periods  prior to  the Merger in determining pro forma amounts because such adjustments
     would be immaterial.  (See Note 1 of Notes to Financial Statements)
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