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               SECURITIES AND EXCHANGE COMMISSION
                           Washington, D. C.  20549     

                                

                            FORM 11-K

    (Mark One)

       [X] ANNUAL REPORT PURSUANT TO SECTION 15(d) OF
                      THE SECURITIES EXCHANGE ACT OF 1934   


            For the Plan year ended December 31, 1993


                               OR


       [ ]TRANSITION REPORT PURSUANT TO SECTION 15(d) OF
              THE SECURITIES EXCHANGE ACT OF 1934      


For the Transition Period from _________________ to _________________


                  Commission file number 1-7324



                            A. Full title of the Plan:

                               KANSAS GAS AND ELECTRIC COMPANY 
                               401(K) PLAN

                            B. Name of issuer of the securities held
                               pursuant to the plan and the address
                               of its principal executive office:

                               KANSAS GAS AND ELECTRIC COMPANY
                               P.O. Box 208
                               Wichita, Kansas  67201








                                                 EIN:  48-1093840
                                                 PIN:  003       










                 KANSAS GAS AND ELECTRIC COMPANY
                                
                           401(K) PLAN
                                
                                
      FINANCIAL STATEMENTS AS OF DECEMBER 31, 1993 AND 1992
                                
     TOGETHER WITH REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
                                




































            REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS



To the Investment and Benefits Committee of
Kansas Gas and Electric Company 401(k) Plan:

We have audited the accompanying statements of net assets available for
benefits of Kansas Gas and Electric Company 401(k) Plan as of December 31,
1993 and 1992, and the related statements of changes in net assets available
for benefits for the years then ended.  These financial statements and the
schedules referred to below are the responsibility of the Plan's management. 
Our responsibility is to express an opinion on these financial statements and
schedules based on our audits.

We conducted our audits in accordance with generally accepted auditing
standards.  Those standards require that we plan and perform the audits to
obtain reasonable assurance about whether the financial statements are free of
material misstatement.  An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements.  An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation.  We believe that our audits provide a reasonable basis
for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the net assets available for benefits of the Plan as of
December 31, 1993 and 1992, and the changes in net assets available for
benefits for the years then ended in conformity with generally accepted
accounting principles.

Our audits were conducted for the purpose of forming an opinion on the basic
financial statements taken as a whole.  The supplemental schedules of assets
held for investment purposes as of December 31, 1993, and reportable
transactions for the year then ended are presented for the purpose of
additional analysis and are not a required part of the basic financial
statements but are supplementary information required by the Department of
Labor's Rules and Regulations for Reporting and Disclosure under the Employee
Retirement Income Security Act of 1974.  The supplemental schedules have been
subjected to the auditing procedures applied in the audit of the basic
financial statements and, in our opinion, are fairly stated in all material
respects in relation to the basic financial statements taken as a whole.





Kansas City, Missouri,                                  Arthur Andersen & Co. 
June 3, 1994



                                                 EIN:  48-1093840
                                                 PIN:  003       




                 KANSAS GAS AND ELECTRIC COMPANY

                           401(K) PLAN

         STATEMENT OF NET ASSETS AVAILABLE FOR BENEFITS


                AS OF DECEMBER 31, 1993 AND 1992


                                              1993              1992
ASSETS

INVESTMENTS:
  Fixed Income Fund                       $ 20,556,410       $19,497,064
  Equity-Income Fund                         6,462,104         4,531,374
  Magellan Fund                             15,008,747        10,624,535
  Company Common Stock Fund                  7,807,715         6,899,490
  Participant Loans                          2,549,039         1,854,116

    Total Investments                       52,384,015        43,406,579

INTEREST AND DIVIDENDS RECEIVABLE              210,372           210,231

CONTRIBUTIONS RECEIVABLE:
  Participant                                        0            99,387
  Employer                                           0            79,498

    Total Assets                            52,594,387        43,795,695

LIABILITIES

ACCOUNTS AND OTHER PAYABLES                     13,166           103,847

  Total Liabilities                             13,166           103,847

NET ASSETS AVAILABLE FOR BENEFITS         $ 52,581,221       $43,691,848



         The accompanying notes to financial statements
            are an integral part of these statements.







                                                 EIN:  48-1093840
                                                 PIN:  003       




                 KANSAS GAS AND ELECTRIC COMPANY

                           401(K) PLAN

   STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS

         FOR THE YEARS ENDED DECEMBER 31, 1993 AND 1992


                                              1993              1992

NET ASSETS AVAILABLE FOR
  BENEFITS, beginning of year             $43,691,848        $35,997,510

INVESTMENT INCOME:

  Interest                                  1,381,565          1,417,864
  Dividends                                 2,029,188          1,933,691
  Net Appreciation in Fair Value
    of Investments                          2,989,460            724,409

    Total Investment Income                 6,400,213          4,075,964

CONTRIBUTIONS:

  Participant and Rollover                  2,915,438          3,165,092
  Employer                                  1,288,853          2,038,370

    Total Contributions                     4,204,291          5,203,462

OTHER                                          (3,683)            (1,267)

BENEFITS PAID                              (1,711,451)        (1,583,821)

NET INCREASE                                8,889,370          7,694,338

NET ASSETS AVAILABLE FOR
  BENEFITS, end of year                   $52,581,218        $43,691,848




         The accompanying notes to financial statements
            are an integral part of these statements.





                 KANSAS GAS AND ELECTRIC COMPANY

                           401(K) PLAN

                  NOTES TO FINANCIAL STATEMENTS

                   DECEMBER 31, 1993 AND 1992


(1)   PLAN DESCRIPTION:
     
The following brief description of the Kansas Gas and Electric Company 401(k)
Plan (the Plan) is provided for general information purposes only. 
Participants should refer to the Plan document for more complete information.

     (a) General--The Plan is a defined contribution plan, established
     January 1, 1987, to assist eligible employees of Kansas Gas and Electric
     Company (KG&E).  KG&E became a wholly-owned subsidiary of Western
     Resources, Inc. (the Company) effective March 31, 1992.  The Plan has
     continued to operate as a distinct and separate plan for those
     participants who were employees of KG&E as of March 31, 1992.  Employees
     are eligible to participate after one year of service.  The Plan is
     subject to the provisions of the Employee Retirement Income Security Act
     of 1974 (ERISA), as amended.

     (b) Contributions--Participants are allowed to make tax deferred
     contributions between 1% and 14% of earnings subject to certain Internal
     Revenue Code limits.  Prior to April 1, 1993, the Company matched
     participant contributions at its discretion.  Beginning April 1, 1993,
     pretax contributions up to the first 6% of a participant's earnings are
     matched 50% by the Company.  The Plan allows rollover contributions.  

     (c) Vesting--Participants are fully vested in their contributions and
     earnings thereon.  Participants who were eligible to participate in the
     Plan prior to April 1, 1994, are also fully vested in the Company's
     matching contributions.  Employees who become eligible to participate in
     the Plan after April 1, 1994, will have a nonforfeitable right to the
     Company contributions after three years of service.

     (d) Investment Funds--Participants may elect to have their contributions
     and the Company's matching contributions invested in funds listed below,
     excluding the Loan Fund.  Allocations between the funds must be made in
     10% increments.  Participants may also elect once per quarter to
     transfer their interests between funds.  

     Fixed Income Fund is invested in the Fidelity Employee Benefit U.S.
     Government Reserves Portfolio, Fidelity Managed Income Portfolio of the
     Fidelity Group Trust for Employee Benefit Plans and also various other
     contracts which purchase high-quality, short- and long-term guaranteed
     investment contracts (GICs), bank investment contracts (BICs), and
     short-term money market instruments.




     Equity-Income Fund is invested entirely in the Fidelity Equity-Income
     Fund.  The fund invests primarily in income-producing equity securities
     which offer a combination of share price appreciation and income
     earnings.  

     Magellan Fund is invested entirely in the Fidelity Magellan Fund, a
     diversified equity fund invested in equity securities providing long-
     term capital appreciation.

     Commpany Common Stock Fund is invested in the Company's common stock. 
     Dividends from stock held in the fund are used to purchase additional
     shares of Company stock.

     Loan Fund is a conduit for the distribution and repayment of loan
     proceeds.  The investments in the fund represent loans due from
     participants.

     The investments in Fixed Income Fund are valued at contract value.  The
     investments in Equity-Income Fund, Magellan Fund and Company Common
     Stock Fund are stated at quoted market values.  Investments in Loan Fund
     are stated at face value.

     (e) Loans to Participants--After participating in the Plan for 18
     months, participants are permitted to borrow a specified portion of the
     vested balances in their individual accounts in accordance with the Plan
     provisions.  Loan interest rates and terms are established by the
     Investment and Benefits Committee and all loans must be approved by that
     Committee.

     (f) Withdrawals While Employed--Participants may withdraw all or a
     portion of their pre-tax employee contributions once they have attained
     the age of 59 1/2 or in the case of a financial hardship.  Financial
     hardship is defined as an immediate and heavy financial need resulting
     from medical expenses, payment of tuition for post-secondary education,
     the purchase of a principal residence, or to prevent eviction from a
     principal residence.  

     (g) Termination Payments--Upon retirement, death, disability or
     termination of employment, all balances are paid to the participant or
     his beneficiaries in accordance with Plan terms.

     (h) Participant Accounts--A separate account is maintained for each
     participant.  Employer and employee contributions are remitted to the
     Trustee and the funds are subsequently transferred to various investment
     agents to purchase units of the funds detailed in Note 1(d) above
     according to the participant's election.  Allocations to participant
     accounts for the net of investment income, realized and unrealized
     changes in investment market value and Plan expenses are made when such
     amounts are earned or incurred.

     (i) Income Taxes--The Plan obtained its latest determination letter on
     October 21, 1987, in which the Internal Revenue Service stated that the
     Plan, as then designed, was in compliance with the applicable

     requirements of the Internal Revenue Code.  The Plan has been amended
     since receiving the determination letter.  However, the Plan
     Administrator believes that the Plan is currently designed and being
     operated in compliance with the applicable requirements of the Internal
     Revenue Code.  Therefore, no provision for income taxes has been
     included in the Plan's financial statements.

     (j) Plan Termination--The Company may terminate the Plan at any time.  

(2)   SIGNIFICANT ACCOUNTING POLICIES:

     (a) Basis of Accounting--The Plan's financial statements are maintained
     on the accrual basis.  Employer and employee contributions are accrued
     as the employees' salaries are earned.

     (b) Administrative expenses--Administrative expenses of the Plan were
     paid by the Plan sponsor during the years ended December 31, 1993 and
     1992.

     (c) Reclassifications--Certain amounts in prior years have been
     reclassified to conform with classifications used in the current year.
     
(3)   PLAN AMENDMENTS:

The Plan was amended and restated effective March 31, 1992.  Effective 
January 1, 1993 the Plan was amended to allow catch-up contributions.

(4)   INVESTMENTS:

The following investments represent over 5% of net assets available for
benefits at December 31, 1993 and/or 1992:

                                              1993              1992

   Fidelity Management Trust Company -
     Managed Income Portfolio             $ 2,669,785        $         -
     Equity-Income Fund                     6,462,104          4,531,374
     Magellan Fund                         15,008,747         10,624,535
   Western Resources, Inc. Common Stock     7,807,715          6,889,554
   Metropolitan Insurance Company,
     Group Annuity Contract #12651,
     general account                       15,695,725         15,559,512

(5)   SUBSEQUENT EVENT:

Effective January 1, 1994, an additional fund option has been added to the
Plan.  The Fidelity Balanced Fund (the Fund) invests in a broadly diversified
portfolio of high yielding securities, including common and preferred stocks
and bonds.  The Fund seeks to obtain income as much as possible, consistent
with the preservation of capital.  





(6)   FUND INFORMATION:

The following tables present changes in net assets available for benefits in
fund detail for 1993 and 1992.




















































                                                 EIN:  48-1093840
                                                 PIN:  003       



Year Ended December 31, 1993 Fixed Equity Company Income Income Magellan Stock Loan Fund Fund Fund Fund Fund Other Total ADDITIONS Investment Income: Net appreciation in fair value of investment $ - $ 841,404 $ 1,399,695 $ 748,361 $ - $ - $2,989,460 Interest 1,106,573 - - - 174,192 100,800 1,381,565 Dividends - 228,448 1,377,567 313,601 - 109,572 2,029,188 1,106,573 1,069,852 2,777,262 1,061,962 174,192 210,372 6,400,213 Contributions: Participant 1,295,844 463,996 1,000,146 85,066 - - 2,845,052 Employer 610,789 200,864 442,054 35,146 - - 1,288,853 Rollover 9,933 8,949 9,933 41,571 - - 70,386 1,916,566 673,809 1,452,133 161,783 - - 4,204,291 Total additions 3,023,139 1,743,661 4,229,395 1,223,745 174,192 210,372 10,604,504 DEDUCTIONS Benefits paid (939,626) (147,534) (304,376) (283,692) (23,054) (13,166) (1,711,448) Other (1,260) (1,565) (858) - - - (3,683) Total deductions (940,886) (149,099) (305,234) (283,692) (23,054) (13,166) (1,715,131) Net increase prior to interfund transfers 2,082,253 1,594,562 3,924,161 940,053 151,138 197,206 8,889,373 Interfund transfers (1,114,180) 308,653 401,060 (139,318) 543,785 - - Net increase 968,073 1,903,215 4,325,221 800,735 694,923 197,206 8,889,373 Net assets available for benefits: Beginning of year 19,393,217 4,531,374 10,624,535 6,904,852 1,854,116 383,754 43,691,848 End of year $20,361,290 $6,434,589 $14,949,756 $7,705,587 $2,549,039 $580,960 $52,581,221
EIN: 48-1093840 PIN: 003
Year Ended December 31, 1992 Fixed Equity Company Income Income Magellan Stock Loan Fund Fund Fund Fund Fund Other Total ADDITIONS Investment Income: Net appreciation (depreciaton) in fair value of investment $ - $ 357,956 $ (697,143) $ 1,063,596 $ - $ - $ 724,409 Interest 1,185,578 1,222 2,833 1,675 120,244 106,312 1,417,864 Dividends - 148,187 1,354,824 326,761 - 103,919 1,933,691 1,185,578 507,365 660,514 1,392,032 120,244 210,231 4,075,964 Contributions: Participant 1,520,753 459,085 989,511 40,684 - 99,387 3,109,420 Employer 1,008,521 293,473 635,026 21,852 - 79,498 2,038,370 Rollover - - 13,665 42,007 - - 55,672 2,529,274 752,558 1,638,202 104,543 - 178,885 5,203,462 Total additions 3,714,852 1,259,923 2,298,716 1,496,575 120,244 389,116 9,279,426 DEDUCTIONS Benefits paid (894,729) (168,103) (263,278) (252,349) - (5,362) (1,583,821) Other (1,061) (109) (97) - - - (1,267) Total deductions (895,790) (168,212) (263,375) (252,349) - (5,362) (1,585,088) Net increase prior to interfund transfers 2,819,062 1,091,711 2,035,341 1,244,226 120,244 383,754 7,694,338 Interfund transfers 3,308,672 715,284 1,887,079 (6,881,321) 970,286 - - Net increase 6,127,734 1,806,995 3,922,420 (5,637,095) 1,090,530 383,754 7,694,338 Net assets available for benefits: Beginning of year 13,265,483 2,724,379 6,702,115 12,541,947 763,586 - 35,997,510 End of year $19,393,217 $4,531,374 $10,624,535 $ 6,904,852 $1,854,116 $383,754 $43,691,848
EIN: 48-1093840 PIN: 003 KANSAS GAS AND ELECTRIC COMPANY 401(K) PLAN ITEM 27a - SCHEDULE OF ASSETS HELD FOR INVESTMENT PURPOSES DECEMBER 31, 1993 MARKET DESCRIPTION SHARES COST VALUE *Fidelity Employee Benefit U.S. Government Reserves Portfolio 617,933 $ 617,933 $ 617,933 *Fidelity Managed Income Portfolio of the Fidelity Group Trust for Employee Benefit Plans 2,669,785 2,669,785 2,669,785 Metropolitan Life Insurance Company, Group Annuity Contract #12651, general account 15,695,725 15,695,725 15,695,725 John Hancock Mutual Life Insurance Company, Group Annuity Contract #5647, general account 1,572,967 1,572,967 1,572,967 *Fidelity Investments, Fidelity Equity-Income Fund 190,961 5,247,711 6,462,104 *Fidelity Investments, Fidelity Magellan Fund 211,838 14,154,953 15,008,747 *Western Resources, Inc. Common Stock 223,877 5,651,197 7,807,715 *Participants Loans, at interest rates ranging from 5.7% to 14.0% - 2,549,039 Total Investments $47,610,271 $52,384,015 * Investment with party-in-interest to the plan. EIN: 48-1093840 PIN: 003 KANSAS GAS AND ELECTRIC COMPANY 401(K) PLAN ITEM 27d - SCHEDULE OF REPORTABLE TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 1993 TYPE OF NUMBER OF NET GAIN INVESTMENT TRANSACTION TRANSACTION DOLLAR VALUE (LOSS) (1) Fidelity Magellan Fund Purchases 127 4,215,819 - Sales 46 1,231,301 64,307 Fidelity Managed Income Purchases 18 5,141,707 - Portfolio of the Fidelity Sales 6 131,780 - Group Trust for Employee Benefit Plans Fidelity Employee Benefit U.S. Purchases 114 4,947,453 - Government Reserves Portfolio Sales 109 7,583,206 - 1) Amounts shown in this column are costs of purchases or proceeds from sales. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Investment and Benefits Committee for the Kansas Gas and Electric Company 401(k) Plan has duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized. KANSAS GAS AND ELECTRIC COMPANY 401(K) PLAN By: Signature Title Date S. L. Kitchen Chairman June 27, 1994 Ira W. McKee, Jr. Member June 27, 1994 John K. Rosenberg Member June 27, 1994 William B. Moore Member June 27, 1994 Fred M. Bryan Member June 27, 1994 EXHIBIT INDEX All exhibits marked "I" under the Page column are incorporated herein by reference. Exhibit Number Description of Documents Page 23 Consent of Independent Public Accountants (filed electronically) 99 Summary Plan Description for The Kansas Power and I Light Company Employees' Savings Plan. (filed as Exhibit 28 (a) to Registration Statement No. 33-47344).

                                                       Exhibit 23




            CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of
our report included in this Form 11-K for the Kansas Gas and Electric Company
401(k) Plan, into the Company's previously filed Registration Statement File
No. 33-47344.






 Arthur Andersen & Co. 




Kansas City, Missouri
  June 27, 1994