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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 30, 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 1-3523



                            A. Full title of the Plan:

                               WESTERN RESOURCES, INC.            
                               EMPLOYEES' 401(K) SAVINGS PLAN

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

                               WESTERN RESOURCES, INC.
                               818 Kansas Avenue
                               Topeka, Kansas  66612
















                        WESTERN RESOURCES, INC.
                                   
                    EMPLOYEES' 401(K) SAVINGS PLAN
                                   
                                   
         FINANCIAL STATEMENTS AS OF DECEMBER 30, 1993 AND 1992
                                   
        TOGETHER WITH REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
                                   







































               Report of Independent Public Accountants

To the Investment and Benefits Committee of the 
Western Resources, Inc. Employees' 401(k) Savings Plan:

We have audited the accompanying statements of net assets available for
benefits of the WESTERN RESOURCES, INC. EMPLOYEES' 401(K) SAVINGS PLAN,
formerly The Kansas Power and Light Company Employees' Savings Plan, as of
December 30, 1993 and 1992, and the related statements of changes in net
assets available for benefits for the years then ended and the schedules
referred to below.  These financial statements and the schedules 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 audit 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 30, 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 made 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 and of loans or fixed income obligations as of
December 30, 1993, and reportable transactions for the year then ended are
presented for purposes 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.

As discussed further in Note 1, effective October 31, 1993, The Kansas Power
and Light Company Union Employees' Savings Plan and The Gas Service Company
Union Employee's Savings Plan were merged into the Plan. 



Kansas City, Missouri,                                 Arthur Andersen & Co. 
  April 15, 1994

                                                       EIN:  48-0290150
                                                       PIN:  004       



                        WESTERN RESOURCES, INC.

                    EMPLOYEES' 401(K) SAVINGS PLAN

            STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS

                DECEMBER 30, 1993 AND DECEMBER 30, 1992


                                          1993                  1992
ASSETS

INVESTMENTS:
  GIC Fund                            $ 63,120,437           $26,034,525
  Windsor Fund                          42,674,607            17,447,374
  Money Market Fund                      5,809,542             2,788,081
  Common Stock Fund                     36,638,798            12,949,960
  Loan Fund                              8,455,265             2,801,413

    Total Investments                  156,698,649            62,021,353

INTEREST AND DIVIDENDS RECEIVABLE          885,496               369,816

CONTRIBUTIONS RECEIVABLE:
  Participant                              159,784               157,077
  Employer                                  50,229                58,740
    Total Assets                       157,794,158            62,606,986

LIABILITIES

FORFEITURES                                  1,590                     6
ACCOUNTS PAYABLE                            38,500                32,736

  Total Liabilities                         40,090                32,742

NET ASSETS AVAILABLE FOR BENEFITS     $157,754,068           $62,574,244


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










                                                       EIN:  48-0290150
                                                       PIN:  004       



                        WESTERN RESOURCES, INC.

                    EMPLOYEES' 401(K) SAVINGS PLAN

      STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS

      FOR THE YEAR ENDED DECEMBER 30, 1993 AND DECEMBER 30, 1992


                                                1993            1992
NET ASSETS AVAILABLE FOR
  BENEFITS, beginning of year              $ 62,574,244     $55,070,475

INVESTMENT INCOME:
  Interest                                    2,740,225       2,202,892
  Dividends                                   4,418,256       1,848,959
  Net Appreciation in Fair Value of
    Investments                                 551,021       2,645,387

      Total Investment Income                 7,709,502       6,697,238

CONTRIBUTIONS:
  Participant                                 5,326,195       3,870,105
  Employer                                    1,880,137       1,408,221

      Total Contributions                     7,206,332       5,278,326

FORFEITURES                                     (12,730)         (6,213)
OTHER                                            (3,881)         (1,840)
BENEFITS PAID                                (2,107,208)     (6,095,119)
TRANSFERS FROM OTHER PLANS                   82,387,809       1,631,377

NET INCREASE                                 95,179,824       7,503,769

NET ASSETS AVAILABLE FOR
  BENEFITS, end of year                    $157,754,068     $62,574,244


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










                        WESTERN RESOURCES, INC.

                    EMPLOYEES' 401(K) SAVINGS PLAN

                     NOTES TO FINANCIAL STATEMENTS

                      DECEMBER 30, 1993 AND 1992


(1) PLAN DESCRIPTION:

The following brief description of the Western Resources, Inc. Employees'
401(k) Savings Plan (the Plan) is provided for general information purposes
only.  Participants should refer to the Plan agreement for more complete
information.

     (a) General-- The Plan is a defined contribution plan, designed to
     assist eligible employees in establishing a regular savings plan.  The
     Plan was established January 1, 1985, for employees of The Kansas Power
     and Light Company (KPL) and its wholly-owned subsidiaries, with the
     exception of the Kansas Gas and Electric Company (KG&E) and its
     employees on March 31, 1992, who were not covered by a collective
     bargaining agreement. Effective May 8, 1992, KPL changed its legal name
     to Western Resources, Inc. (the Company).  Effective October 31, 1993,
     The Kansas Power and Light Company Union Employees' Savings Plan and The
     Gas Service Company Union Employees' Savings Plan were merged into the
     Plan.  The Plan was renamed the Western Resources, Inc. Employees'
     401(k) Savings Plan.  With this change, the Plan now covers all eligible
     Company employees with the exception of KG&E employees on March 31,
     1992, who continue to be covered under the Kansas Gas and Electric
     Company 401(k) Plan.

     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 of between 1% and 10% of earnings subject to certain
     Internal Revenue Code limits.  These contributions effectively reduce a
     participant's earnings because they are withheld from earnings on a
     pre-tax basis.  In addition to or instead of pre-tax cash contributions,
     participants may elect to make after-tax contributions of between 1% and
     6% of earnings.  Cash contributions up to the first 6% of a
     participant's earnings are matched 50% by the Company.  The Plan allows
     rollover contributions into the Plan.  

     Active participants are allowed to make additional contributions each
     quarter to meet the maximum contribution percentage based on their
     annual compensation.  These contributions are considered in determining
     matching employer contributions. Matching employer contributions are
     suspended for a period of six months in the event that a participant
     withdraws money from after-tax and/or Company match accounts.


     Participants are fully vested in their contributions and earnings
     thereon.  Company matching contributions become fully vested afterthree
     years.  Once a participant retires under The Kansas Power and Light
     Company Retirement Plan, all contributions become fully vested.

     (c) Investment Funds--Participants may elect to have their contributions
     and the Company's matching contributions invested in the 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. 

     The GIC Fund is invested entirely in the Western Resources, Inc.
     Investment Contract Fund, a fund which invests in investment contracts
     issued by insurance companies that are viewed by Vanguard Fiduciary
     Trust Company as being financially sound and are highly rated by the
     major credit agencies.  Principal of investments in the Fund, and
     interest thereon, are obligations of the insurance companies.  Neither
     Vanguard nor the Company guarantees either principal or interest in such
     investments.

     Windsor Fund is invested entirely in the Vanguard/Windsor Fund, a
     diversified equity fund invested in equity securities providing dividend
     and capital appreciation income.

     Money Market Fund is invested entirely in the Vanguard Money Market
     Trust - Prime Portfolio, a money market fund invested in commercial
     paper and certificates of deposit.  

     Company Stock Fund, established October 1, 1988, with assets transferred
     from The Kansas Power and Light Company Tax Reduction Act Stock
     Ownership Plan (TRASOP) and Employee Stock Ownership Plan of The Gas
     Service Company (ESOP) upon termination is invested primarily in the
     Company's common stock.  Dividends from stock held in the fund are used
     to purchase additional shares of Company stock. 

     Loan Fund, established January 1, 1989, is a conduit for the
     distribution and repayment of loan proceeds.  The investments in the
     fund represent loans due from participants.

     All five funds are managed by the Plan's trustee, Vanguard Fiduciary
     Trust Company.  The investments in GIC Fund and Money Market Fund are
     stated at cost plus accrued interest, which approximates market. 
     Investments in Windsor Fund and Company Stock Fund are stated at quoted
     market values.  Investments in Loan Fund are stated at face value.

     (d) Loans to Participants--In accordance with Plan provisions
     participants are permitted to borrow a specified portion of the vested
     balances in their individual accounts.  Loan interest rates and terms
     are established by the Investment and Benefits Committee and all loans
     must be approved by that Committee.  Loans are evidenced by promissory
     notes payable to the Plan and are listed as Fund E on the 1993 and 1992
     statements.



     (e) Income Taxes--The Plan obtained its latest determination letter on
     January 25, 1988, 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 restated
     and 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 and, therefore, believes that the Plan was qualified and
     the related trust was tax-exempt as of the financial statement date.

     (f) Plan Termination--The Company is free to terminate the Plan at any
     time.  Upon termination, all contributions become fully vested.   

(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.  

     Upon retirement, death, disability or termination of employment, all
     vested balances are paid to the participant or his beneficiaries in
     accordance with Plan terms.

     (b) Participant Accounts--A separate account is maintained for each 
     participant.  Allocations to participant accounts for employer and 
     employee contributions are made when the contributions are received  by
     the trustee.  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.

     Forfeitures arise when participants leave the Plan before the Company 
     contributions become fully vested.  Forfeitures are used to reduce 
     future Company matching contributions.

     (c) Administrative Expenses--All administrative expenses of the Plan
     were paid by the Company with the exception of loan administrative
     charges which were paid by the participants.  The Company has no
     continuing obligation to pay these expenses.

     (d) Reclassification--Certain reclassifications have been made to
     conform the 1992 presentation with the 1993 presentation.

(3) ASSET TRANSFERS:

The accounts of participants who change employment status and new employees 
with assets in previous employers' qualified plans are transferred into the 
Plan in accordance with Plan provisions.

(4) AMOUNTS DUE TO WITHDRAWING PARTICIPANTS:

As of December 30, 1993 and 1992, amounts due to withdrawing participants were
$66,631 and $0, respectively.

(5) INVESTMENTS:

The following investment represent over 5% of net assets available for
benefits at December 30, 1993 and/or 1992:

                                           1993               1992    

     Continental National Assurance,
       investment contract #12586,
       general account                  $11,966,782        $         -
     Metropolitan Life Insurance
       Company, investment contract
       #14403, general account           16,309,788                  -
     Provident National Assurance
       Company, investment contract
       #027-04879, general account        8,252,776                  -
     Prudential Insurance Company of
       America, investment contract
       #7168, general account            13,002,482                  -
     Vanguard Windsor Funds, Inc.
       Vanguard/Windsor Fund             42,674,607         17,447,334
     Western Resources, Inc. 
       Common Stock                      36,447,758         12,866,884


(6) SUBSEQUENT EVENTS:

Effective January 1, 1994, for purposes of determining pretax and aftertax
contributions, earnings will consist of compensation including overtime,
bonuses and commissions for all non-union participants and those covered under
a collective bargaining agreement between the Company and the International
Brotherhood of Electrical Workers Local No. 304.

Effective January 1, 1994, participants may transfer their interests between
funds on any business day during the Plan year.

Effective January 1, 1994, participants may have up to three loans outstanding
at any time provided not more than one loan is for non-
educational purposes.

Effective January 1, 1994, three additional fund options have been added to
the Plan.  The options include a Balanced Fund, a Growth Fund, and an Equity
Index Fund.   The Vanguard Wellington Fund (Balanced Fund) invests in a
diversified portfolio of common stocks and bonds.  The objectives of the fund
include the conservation of principal, a reasonable income return and capital
appreciation with lower than average risk.  The Vanguard Primecap Fund (Growth
Fund) seeks to provide long-term growth of capital by investing principally in
common stocks.  The Vanguard Index Trust - 500 Portfolio (Equity Index Fund)
is designed as an "index" fund and investing in common stocks in order to
match the performance of the S & P 500 market index.  




On January 31, 1994, the Company sold substantially all of its Missouri
natural gas distribution properties and operations to Southern Union Company
(Southern Union).  Approximately 20 percent of eligible employees were
affected.  The Plan vested all affected participants in the value of their
accounts effective January 31, 1994.  Participants had several options which
included 1) taking a distribution, 2) leaving funds in the plan until a future
distribution date (for participants whose account balance exceeds $3,500), 3)
making a qualified rollover into the Southern Union 401(k) Plan, or 4) making
a qualified rollover into an individual retirement account.

(7) FUND INFORMATION:

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













































                                                       EIN:  48-0290150
                                                       PIN:  004       



Year Ended December 31, 1993 Money Company GIC Windsor Market Stock Loan Fund Fund Fund Fund Fund Other Total ADDITIONS Investment Income: Net appreciation in fair value of investment $ - $ 421,359 $ - $ 129,642 $ - $ - $ 551,001 Interest 1,997,848 - 84,072 3,617 272,885 381,803 2,740,225 Dividends - 3,292,694 - 621,869 - 503,693 4,418,256 1,997,848 3,714,053 84,072 755,128 272,885 885,496 7,709,482 Contributions: Participant 2,379,237 2,090,343 302,907 393,924 - 159,784 5,326,195 Employer 877,453 702,724 109,975 139,756 - 50,229 1,880,137 3,256,690 2,793,067 412,882 533,680 - 210,013 7,206,332 Total additions 5,254,538 6,507,120 496,954 1,288,808 272,885 1,095,509 14,915,814 DEDUCTIONS Benefits paid (996,592) (522,414) (140,114) (448,088) - - (2,107,208) Other - (2,981) (900) - - - (3,881) Forfeitures (1,966) (3,335) (8) (5,825) - (1,596) (12,730) Total deductions (998,558) (528,730) (141,022) (453,913) - (1,596) (2,123,819) Net increase prior to interfund transfers 4,255,980 5,978,390 355,932 834,895 272,885 1,093,913 12,791,995 TRANSFERS Interfund Transfers (738,044) (219,910) (47,107) 854,992 150,069 - - Transfers from other plans 33,306,026 19,383,154 2,692,023 21,790,731 5,215,895 - 82,387,829 Total transfers 32,567,982 19,163,244 2,644,916 22,645,723 5,365,964 - 82,387,829 Net increase 36,823,962 25,151,634 3,000,848 23,480,618 5,638,849 1,093,913 95,179,824 Net assets available for benefits: Beginning of year 26,034,525 17,447,374 2,778,081 12,917,224 2,801,413 585,627 62,574,244 End of year $62,858,487 $42,589,008 $5,788,929 $36,397,842 $8,440,262 $1,679,540 $157,754,068
EIN: 48-0290150 PIN: 004
Year Ended December 31, 1992 Money Company GIC Windsor Market Stock Loan Fund Fund Fund Fund Fund Other Total ADDITIONS Investment Income: Net appreciation in fair value of investment $ - $ 1,207,125 $ - $ 1,438,262 $ - $ - $ 2,645,387 Interest 1,728,679 - 104,869 2,536 188,614 178,194 2,202,892 Dividends - 1,095,641 - 561,696 - 191,622 1,848,959 1,728,679 2,302,766 104,869 2,002,494 188,614 369,816 6,697,238 Contributions: Participant 1,946,519 1,404,550 230,578 131,381 - 157,077 3,870,105 Employer 712,179 505,043 84,783 47,476 - 58,740 1,408,221 2,658,698 1,909,593 315,361 178,857 - 215,817 5,278,326 Total additions 4,387,377 4,212,359 420,230 2,181,351 188,614 585,633 11,975,564 DEDUCTIONS Benefits paid (3,328,362) (1,083,712) (546,057) (1,136,988) - - (6,095,119) Other - (1,320) (520) - - - (1,840) Forfeitures (2,174) (1,141) (1,062) (1,830) - (6) (6,213) Total deductions (3,330,536) (1,086,173) (547,639) (1,138,818) - (6) (6,103,172) Net increase prior to interfund transfers 1,056,841 3,126,186 (127,409) 1,042,533 188,614 585,627 5,872,392 TRANSFERS Interfund Transfers (227,874) 633,936 (678,848) (4,196) 276,982 - - Transfers from other plans 414,823 550,429 110,467 492,515 63,143 - 1,631,377 Total transfers 186,949 1,184,365 (568,381) 488,319 340,125 - 1,631,377 Net increase 1,243,790 4,310,551 (695,790) 1,530,852 528,739 585,627 7,503,769 Net assets available for benefits: Beginning of year 24,790,735 13,136,823 3,483,871 11,386,372 2,272,674 - 55,070,475 End of year $26,034,525 $17,447,374 $2,788,081 $12,917,224 $2,801,413 $ 585,627 $ 62,574,244
EIN: 48-0290150 PIN: 004 WESTERN RESOURCES, INC. EMPLOYEES' 401(K) SAVINGS PLAN ITEM 27a - SCHEDULE OF ASSETS HELD FOR INVESTMENT PURPOSES DECEMBER 30, 1993 Number Issuer of Units Cost Market Connecticut General Life Insurance Company, investment contract #25137, general account 6,825,200 $ 6,825,200 $ 6,825,200 Continental National Assurance, investment contract #12586, general account 11,966,782 11,966,782 11,966,782 Metropolitan Life Insurance Company, investment contract #14403, general account 16,309,788 16,309,788 16,309,788 Provident National Assurance Company, investment contract #027-04879, general account 8,252,767 8,252,776 8,252,776 Prudential Insurance Company of America, investment contract #7168, general account 13,002,482 13,002,482 13,002,482 State Mutual Assurance Company, investment contract #91877A, general account 6,763,409 6,763,409 6,763,409 *Vanguard Windsor Funds, Inc. Vanguard/Windsor Fund 3,063,504 42,429,272 42,674,607 *Vanguard Money Reserves, Inc., Prime Portfolio 6,000,582 6,000,582 6,000,582 *Western Resources, Inc. Common Stock 1,045,097 33,721,647 36,447,758 Participant Loans, at interest rates ranging from 5.7% to 10.0% - 8,455,265 Total Investments $145,271,938 $156,698,649 * Investment with party-in-interest to the Plan. EIN: 48-0290150 PIN: 004 WESTERN RESOURCES, INC. EMPLOYEES' 401(K) SAVINGS PLAN ITEM 27b - SCHEDULE OF LOANS OR FIXED INCOME OBLIGATIONS DECEMBER 30, 1993
Amount Received Unpaid Original During Reporting Balance Amount Year at End Amount Overdue Identity and Address of of Loan Principal Interest of Year Principal Interest Jones, Joe B. $ 6,000.00 $ 0.00 $ 0.00 $ 2,377.00 $2,148.91 $ 163.92 620 S. Sante Fe Bartlesville, OK 74003 ###-##-#### Detailed Description of Loan - General purpose loan; dated 1/20/89; 8.03% interest rate; 120 successive semi-monthly installments. Action to be Taken - The loan was defaulted 3/8/94 and will be treated as a 1994 distribution to the participant. Hood, Susan K. 2,500.00 0.00 0.00 46.08 46.08 0.00 6562 West 92nd, #149 Overland Park, KS 66212 ###-##-#### Detailed Description of Loan - General purpose loan; dated 4/1/88; 8.91% interest rate; 96 successive semi- monthly installments. Action to be Taken - The loan was paid off 2/28/94. Clennan, Zona I. 25,000.00 0.00 0.00 16,824.75 8,464.35 2,110.05 4116-1 Emland Dr. Topeka, KS 66606 ###-##-#### Detailed Description of Loan - General purpose loan; dated 5/17/90; 9.8% interest rate; 120 successive semi- monthly installments. Action to be Taken - The loan was defaulted 3/8/94 and will be treated as a 1994 distribution to the participant. Smart, Earl E. 18,300.00 0.00 0.00 9,637.31 6,057.72 876.83 6216 Swoop Parkway Kansas City, MO 64130 ###-##-#### Detailed Description of Loan - General purpose loan; dated 10/1/89; 8.03% interest rate; 120 successive semi-monthly installments. Action to be Taken - The loan was defaulted 3/8/94 and will be treated as a 1994 distribution to the participant. Ussery, John R. 9,000.00 0.00 0.00 1,456.56 1,442.37 48.59 6213 Mullen Rd. Shawnee, KS 66216 ###-##-#### Detailed Description of Loan - General purpose loan; dated 3/22/88; 8.91% interest rate; 120 successive semi-monthly installments. Action to be Taken - The loan was defaulted 2/9/94 and will be treated as a 1994 distribution to the participant.
EIN: 48-0290150 PIN: 004 WESTERN RESOURCES, INC. EMPLOYEES' 401(K) SAVINGS PLAN ITEM 27b - SCHEDULE OF LOANS OR FIXED INCOME OBLIGATIONS DECEMBER 30, 1993
Amount Received Unpaid Original During Reporting Balance Amount Year at End Amount Overdue Identity and Address of of Loan Principal Interest of Year Principal Interest Kelly, Marion I. $ 3,000.00 $ 0.00 $ 0.00 $ 1,137.03 $1,137.03 $ 57.38 711 South 7th St. Atchinson, KS 66602 ###-##-#### Detailed Description of Loan - General purpose loan; dated 9/20/90; 9.6% interest rate; 60 successive semi- monthly installments. Action to be Taken - The loan will be defaulted in 1994 and will be treated as a 1994 distribution to the participant. Denny, William E. Jr. 7,200.00 0.00 0.00 1,705.51 1,566.50 73.83 1109 N. 11th Leavenworth, KS 66048 ###-##-#### Detailed Description of Loan - General purpose loan; dated 10/20/88; 8.91% interest rate; 120 successive semi-monthly installments. Action to be Taken - The loan was defaulted 2/9/94 and will be treated as a 1994 distribution to the participant. Winter, Michael J. 2,500.00 0.00 0.00 2,053.25 1,756.73 281.96 RR 1, Box 403 Perry, KS 66073 ###-##-#### Detailed Description of Loan - General purpose loan; dated 11/20/90; 9.4% interest rate; 82 successive semi- monthly installments. Action to be Taken - The loan will be defaulted in 1994 and will be treated as a 1994 distribution to the participant. Sumner, Raymond E. 11,000.00 157.80 63.67 9,765.36 2,318.48 782.10 Route #2, Box 168M Lincoln, MO 65338 ###-##-#### Detailed Description of Loan - General purpose loan; dated 3/1/92; 7.7% interest rate; 120 successive semi- monthly installments. Action to be Taken - The loan was defaulted 2/9/94 and will be treated as a 1994 distribution to the participant. Sales, Kenneth R. 9,000.00 0.00 0.00 5,776.39 3,734.63 648.25 RR 1, Box 366 St. Mary's, KS 66536 ###-##-#### Detailed Description of Loan - General purpose loan; dated 10/89; 8.03% interest rate; 120 successive semi- monthly installments. Action to be Taken - The loan will be defaulted in 1994 and will be treated as a 1994 distribution to the participant.
EIN: 48-0290150 PIN: 004 WESTERN RESOURCES, INC. EMPLOYEES' 401(K) SAVINGS PLAN ITEM 27b - SCHEDULE OF LOANS OR FIXED INCOME OBLIGATIONS DECEMBER 30, 1993
Amount Received Unpaid Original During Reporting Balance Amount Year at End Amount Overdue Identity and Address of of Loan Principal Interest of Year Principal Interest Kraisinger, Gerald L. $10,000.00 $ 731.20 $ 275.50 $ 8,146.46 $1,376.55 $ 435.51 2233 Hagman Salina, KS 67401 ###-##-#### Detailed Description of Loan - General purpose loan; dated 3/1/92; 7.7% interest rate; 120 successive semi- monthly installments. Action to be Taken - The loan was defaulted 2/9/94 and will be treated as a 1994 distribution to the participant. Williams, L. Beverlee 1,000.00 0.00 0.00 837.11 837.11 21.24 2653 Iva Wichita, KS 67220 ###-##-#### Detailed Description of Loan - General purpose loan; dated 6/17/92; 5.5% interest rate; 24 successive semi- monthly installments. Action to be Taken - The loan will be defaulted in 1994 and treated as a 1994 distribution to the participant. Keasling, Donald D. 7,000.00 0.00 0.00 5,903.69 2,142.38 714.48 202 E. 19th St. Hutchinson, KS 67502 ###-##-#### Detailed Description of Loan - General purpose loan; dated 5/24/91; 8.7% interest rate; 120 successive semi- monthly installments. Action to be Taken - Distribution of 1/94 was reduced by outstanding loan balance. Bledsoe, Jane E. 2,000.00 0.00 0.00 1,730.19 1,641.39 113.25 8170 Clare Rd. Lenexa, KS 66227 ###-##-#### Detailed Description of Loan - General purpose loan; dated 1/21/92; 6.9% interest rate; 48 successive semi- monthly installments. Action to be Taken - The loan will be defaulted in 1994 and treated as a distribution to the participant. Fast, Alisa K. 2,100.00 546.03 57.79 1,512.79 519.65 37.63 3510 Pittman Independence, MO 64052 ###-##-#### Detailed Description of Loan - General purpose loan; dated 11/16/92; 5.9% interest rate; 48 successive semi- monthly installments. Action to be Taken - The loan will be defaulted in 1994 and treated as a distribution to the participant.
EIN: 48-0290150 PIN: 004 WESTERN RESOURCES, INC. EMPLOYEES' 401(K) SAVINGS PLAN ITEM 27d - SCHEDULE OF REPORTABLE TRANSACTIONS FOR THE YEAR ENDED DECEMBER 30, 1993 Type of Net Gain Investment Transaction Number Dollar Value (Loss) (1) Metropolitan Life Insurance, Purchases 110 $17,707,071 $ - Group Annuity Contract #14403 Sales 48 775,669 - The Travelors, Group Annuity Purchases 12 302,535 - Contract #15247 Sales 18 8,111,676 - Western Resources, Inc. Purchases 116 2,611,184 - Stock Fund Sales 83 854,803 95,472 Vanguard Windsor Fund, Inc., Purchases 143 8,239,108 - Vanguard/Windsor Fund Sales 121 2,873,271 243,893 Vanguard Money Reserves, Inc., Purchases 113 1,277,343 - Prime Portfolio Sales 83 974,866 - (1) Amount shown in this column is cost 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 Western Resources Inc. Employees' 401(K) Savings Plan has duly caused this annual report to be signed on its behalf by the undersigned hereunto duly authorized. WESTERN RESOURCES, INC. EMPLOYEES' 401(K) SAVINGS 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. 33-23022)

                                                       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 Western Resources, Inc.
Employees' 401(k) Savings Plan, into the Company's previously filed
Registration Statement File No. 33-23022.




  ARTHUR ANDERSEN & CO.  



Kansas City, Missouri,
  June 27, 1994