X0202 4 2005-09-30 0 0000916863 WPS RESOURCES CORP WPS 0001186170 MIKULSKY PHILLIP M 700 NORTH ADAMS STREET P. O. BOX 19001 GREEN BAY WI 543079001 0 1 0 0 Sr VP, Development Common Stock 5731.5603 I By ESOP Common Stock 7501.0000 I Joint Trust with Spouse Phantom Stock Unit 2005-09-30 4 A 0 16.4958 57.8000 A Common Stock 16.4958 24397.1057 D Employee Stock Option (Right to buy) 34.0900 2002-12-13 2011-12-13 Common Stock 12466.0000 12466.0000 D Employee Stock Option (Right to buy) 37.9600 2003-12-12 2012-12-12 Common Stock 35985.0000 35985.0000 D Employee Stock Option (Right to buy) 44.7300 2004-12-10 2013-12-10 Common Stock 32032.0000 32032.0000 D Employee Stock Option (Right to Buy) 48.1100 2005-12-08 2014-12-08 Common Stock 37388.0000 37388.0000 D Performance Rights 0.0000 2006-01-01 2006-06-30 Common Stock 4711.0000 4711.0000 D Performance Rights 0.0000 2007-01-01 2007-06-30 Common Stock 4318.0000 4318.0000 D Performance Rights 0.0000 2008-01-01 2008-06-30 Common Stock 4352.0000 4352.0000 D These phantom stock units convert to common stock on a one-for-one basis. Unless the participant has selected a later commencement date, distribution of stock and equivalents will commence within 60 days following the end of the calendar year in which occurs the participant's retirement or termination of service. The option vests in four equal annual installments beginning on December 13, 2002. The option vests in four equal annual installments beginning on December 12, 2003. The option vests in four equal annual installments beginning on December 10, 2004. The option vests in four equal annual installments beginning on December 8, 2005. Performance shares vest and are issued three years after the performance shares are awarded and the final number of shares issued is determined based on company performance against an established industry benchmark. By: Barth J. Wolf (See POA filed August 2002) 2005-10-04