X0201 42004-01-14 0000054507 WESTAR ENERGY INC /KS WR 0001236089 RUELLE MARK A 818 S. KANSAS AVE. TOPEKA KS 66612 0100EVP, CFOCommon Stock, Par Value $5.002004-01-144F01280619.91D112194D12,806 shares were forfeited for the payment of taxes after 31,250 restricted share units vested and were distributed to the Reporting Person. The restricted share units were included in the Reporting Person's previously filed Section 16 reports.Includes 93,750 restricted share units which are subject to forfeiture.Mark A. Ruelle2004-01-15