54507--3/1/2007--WESTAR_ENERGY_INC_/KS

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{cost, regulation, environmental}
{tax, income, asset}
{competitive, industry, competition}
{cost, contract, operation}
{capital, credit, financial}
Our Revenues Depend Upon Rates Determined by the KCC Our Costs May Not be Fully Recovered in Retail Rates Equipment Failures and Other External Factors Can Adversely Affect Our Results Fuel Deliveries Can Be Interrupted or Slowed and Transmission Systems May Be Constrained We May Have Material Financial Exposure Under the Clean Air Act and Other Environmental Regulations Competitive Pressures from Electric Industry Deregulation Could Adversely Affect Our Revenues and Reported Earnings We Face Financial Risks Associated With Wolf Creek

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