EXHIBIT B
ORGANIZATIONAL CHART SHOWING THE RELATIONSHIP OF EACH EWG OR FOREIGN UTILITY COMPANY TO ASSOCIATE COMPANIES IN THE HOLDING COMPANY SYSTEM
WPS RESOURCES CORPORATION *
	Wisconsin Public Service Corporation
		WPS Leasing, Inc.
		WPS Investments, LLC
			American Transmission Company LLC (approximately 15% ownership)
		Wisconsin Valley Improvement Company (27% ownership)
		Wisconsin River Power Company (50% ownership)
			The Lakes Development Corporation
		ATC Management Inc. (20% ownership)
	Upper Peninsula Power Company
	WPS Visions, Inc.
	Badger Energy Services, LLC (14.29% ownership)
	Upper Peninsula Building Development Company
	Penvest, Inc.
		Superior Technologies, Inc. (33% ownership)
	WPSR Capital Trust I
	WPS Nuclear Corporation
		Nuclear Management Company, LLC (20% ownership)
	WPS Resources Capital Corporation
		WPS Energy Services, Inc.
			WPS-ESI Gas Storage, LLC (75% ownership)
		WPS Power Development, Inc.
			PDI Stoneman, Inc.
					Mid-American Power, LLC (66-2/3% ownership)
			Combined Locks Energy Center, LLC
			PDI Operations, Inc.
			Mid-American Power Ventures, LLC (75% ownership)
			Neulite Industries of Wisconsin, LLC (50% ownership)
			WPS Canada Generation, Inc.
			WPS New England Generation, Inc.
			WPS Northern Nevada, LLC
			Sunbury Holdings, LLC
				Sunbury Generation, LLC
				Penfield Collieries, LLC
				WPS Westwood Generation, LLC
			Renewable Fibers International, LLC (33-1/3% ownership)
			Wisconsin Woodgas LLC
			Wisconsin Energy Operations LLC (49% ownership)
			ECO Coal Pelletization #12 LLC (100% ownership)
				Synfuel Solutions, LLC (33% ownership)
						Synfuel Solutions Operating, LLC (100% ownership)
	Brown County C-LEC, LLC (40% ownership)
*	WPS Resources Corporation is the parent holding company. All affiliated companies listed are 100% owned except asnoted otherwise. All affiliates are currently active, with the exception of Mid-American Power Ventures, LLC and Neulite Industries of Wisconsin, LLC.