Exhibit 23

NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP

Section 11(a)
of the Securities Act of 1933, as amended (the "Securities Act"), provides that if any part of a registration statement (at the time such part becomes effective)
contains an untrue statement of a material fact or omits a material fact required to be stated therein or necessary to make the statements therein not misleading, any person acquiring a security
pursuant to that registration statement (unless it is proved that at the time of such acquisition such person knew of such untruth or omission) may sue, among others, every accountant who has
consented to be named as having prepared or certified any part of the registration statement, or as having prepared or certified any report or valuation that is used in connection with the
registration statement, with respect to the statement in such registration statement, report or valuation which purports to have been prepared or certified by the accountant.

This
Form 10-K/A is incorporated by reference into Aquila, Inc.'s filings on Form S-3 (Nos. 333-67067, 033-60406, 033-57167, 033-39466, 333-34609, 333-29657, 333-14869, 033-59235,
033-59237, 333-56476, and 333-88280) and on Form S-8 (Nos. 333-66233, 033-45525, 033-50260, 033-45074, 033-52094, 333-19671, 333-91305, 333-94955, 333-30742, 333-29819, 033-36694, 333-77703, and
333-92294) (collectively, the "Registration Statements") and, for purposes of determining any liability under the Securities Act, is deemed to be a new registration statement for each Registration
Statement into which it is incorporated by reference.

On
May 21, 2002, we dismissed Arthur Andersen LLP ("Andersen") as our independent auditor and appointed KPMG LLP to replace Andersen. In response to our attempts to obtain Andersen's
consent to the incorporation by reference of Andersen's audit report in our registration statements, Andersen has informed us that its policy is not to provide such consent when Andersen no longer
employs the engagement partner or manager for the requesting company. Both the engagement partner and manager for the Aquila audit are no longer with Andersen. As a result, we have been unable to
obtain Andersen's written consent to the incorporation by reference into the Registration Statements of its audit report with respect to our financial statements as of December 31, 2001 and 2000 and
for the three years ended December 31, 2001. Under these circumstances, Rule 437 under the Securities Act permits us to file this Form 10-K/A without a written consent from Andersen. As a
result, however, Andersen will not have any liability under Section 11(a) of the Securities Act for any untrue statements of a material fact contained in the financial statements audited by
Andersen or any omissions of a material fact required to be stated therein. Accordingly, you would be unable to assert a claim against Arthur Andersen under Section 11(a) of the Securities Act
for any purchases of securities under the Registration Statements made on or after the date of this Form 10-K/A. To the extent provided in Section 11(b)(3)(C) of the Securities Act, however,
other persons who are liable under Section 11(a) of the Securities Act, including the Company's officers and directors, may still rely on Arthur Andersen's original audit reports as being made by an
expert for purposes of establishing a due diligence defense under Section 11(b) of the Securities Act.

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