SECURITIES AND EXCHANGE COMMISSION
                             Washington, D. C. 20549



                                    Form 8-K



                                 CURRENT REPORT


                       Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934


                                  May 24, 2002
                        (Date of earliest event reported)



                             BLACK HILLS CORPORATION
             (Exact name of Registrant as specified in its charter)

        South Dakota               001-31303              46-0458824
   (State of Incorporation)    (Commission File No.)     (IRS Employer
                                                     Identification Number)


                                625 Ninth Street
                                 P. O. Box 1400
                         Rapid City, South Dakota 57709
                    (Address of principal executive offices)



                                 (605) 721-1700
              (Registrant's telephone number, including area code)

                                 Not Applicable
          (Former name or former address if changed since last report)


<PAGE>


Item 4.           Change in Registrant's Certifying Accountant.

                  On May 24, 2002, upon its review of the recommendation of the
                  Audit Committee of the Board of Directors, the Board of
                  Directors of Black Hills Corporation (the "Company") approved
                  the dismissal of Arthur Andersen LLP ("Arthur Andersen") as
                  the Company's independent auditors effective May 24, 2002.

                  In connection with the audits for the Company's two most
                  recent fiscal years ended December 31, 2001, and in the
                  subsequent interim period through May 24, 2002, there have
                  been no disagreements with Arthur Andersen on any matter of
                  accounting principles or practices, financial statement
                  disclosure, or auditing scope or procedure, which
                  disagreements, if not resolved to the satisfaction of Arthur
                  Andersen, would have caused Arthur Andersen to make reference
                  thereto in its report on the financial statements of the
                  Company for such time periods. Also, during those time
                  periods, there have been no "reportable events," as such term
                  is used in Item 304(a)(1)(v) of Regulation S-K.

                  Arthur Andersen's reports on the financial statements of the
                  Company for the last two fiscal years neither contained an
                  adverse opinion or disclaimer of opinion, nor were they
                  qualified or modified as to uncertainty, audit scope, or
                  accounting principles.

                  The Company has provided Arthur Andersen a copy of this Form
                  8-K prior to its filing with the Securities and Exchange
                  Commission (the "Commission"). Arthur Andersen has provided us
                  with a letter, addressed to the Commission, which is filed as
                  Exhibit 16 hereto.

                  At the same meeting, upon its review of the recommendation of
                  the Audit Committee of the Board of Directors, the Board of
                  Directors of the Company approved the engagement of Deloitte &
                  Touche LLP ("Deloitte & Touche") as the Company's independent
                  auditors for its 2002 fiscal year, subject to completion of
                  their normal client acceptance procedures.

                  During the Company's two most recent fiscal years ended
                  December 31, 2001, and the subsequent interim period, the
                  Company did not consult with Deloitte & Touche with respect to
                  the application of accounting principles to a specified
                  transaction, either completed or proposed, or the type of
                  audit opinion that might be rendered on the Company's
                  consolidated financial statements, or any other matters or
                  reportable events listed in Items 304(a)(2)(i) and (ii) of
                  Regulation S-K.

Item 7.           Financial Statements and Exhibits.

                 (c)      Exhibits:

                          16  Letter from Arthur Andersen LLP to the Securities
                              and Exchange Commission, dated May 31, 2002.


                                       2
<PAGE>


                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                           BLACK HILLS CORPORATION




                                           By:    /s/ Mark T. Thies
                                                  Mark T. Thies
                                                  Sr. Vice President
                                                    and Chief Financial Officer

Date:   May 31, 2002



                                       3
<PAGE>



                                  Exhibit Index

Exhibit
Number            Description

16                Letter from Arthur Andersen LLP to the Securities and Exchange
                  Commission, dated May 31, 2002.



                                       4
<PAGE>
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{"company-data": {"conformed-name": "BLACK HILLS CORP /SD/", "cik": "0001130464", "assigned-sic": "4911", "irs-number": "460458824", "state-of-incorporation": "SD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-31303", "film-number": "02667715"}, "business-address": {"street1": "625 9TH STREET", "street2": "PO BOX 1400", "city": "RAPID CITY", "state": "SD", "zip": "57709", "phone": "6057212343"}, "mail-address": {"street1": "625 9TH STREET", "street2": "PO BOX 1400", "city": "RAPID", "state": "SD", "zip": "57709"}, "former-company": {"former-conformed-name": "BLACK HILLS HOLDING CORP", "date-changed": "20001222"}}
SECURITIES AND EXCHANGE COMMISSION
                             Washington, D. C. 20549

                                    Form 8-K

                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934

                                  May 24, 2002
                        (Date of earliest event reported)

                             BLACK HILLS CORPORATION
             (Exact name of Registrant as specified in its charter)

        South Dakota               001-31303              46-0458824
   (State of Incorporation)    (Commission File No.)     (IRS Employer
                                                     Identification Number)

                                625 Ninth Street
                                 P. O. Box 1400
                         Rapid City, South Dakota 57709
                    (Address of principal executive offices)

                                 (605) 721-1700
              (Registrant's telephone number, including area code)

                                 Not Applicable
          (Former name or former address if changed since last report)
Item 4.           Change in Registrant's Certifying Accountant.

                  On May 24, 2002, upon its review of the recommendation of the
                  Audit Committee of the Board of Directors, the Board of
                  Directors of Black Hills Corporation (the "Company") approved
                  the dismissal of Arthur Andersen LLP ("Arthur Andersen") as
                  the Company's independent auditors effective May 24, 2002.

                  In connection with the audits for the Company's two most
                  recent fiscal years ended December 31, 2001, and in the
                  subsequent interim period through May 24, 2002, there have
                  been no disagreements with Arthur Andersen on any matter of
                  accounting principles or practices, financial statement
                  disclosure, or auditing scope or procedure, which
                  disagreements, if not resolved to the satisfaction of Arthur
                  Andersen, would have caused Arthur Andersen to make reference
                  thereto in its report on the financial statements of the
                  Company for such time periods. Also, during those time
                  periods, there have been no "reportable events," as such term
                  is used in Item 304(a)(1)(v) of Regulation S-K.

                  Arthur Andersen's reports on the financial statements of the
                  Company for the last two fiscal years neither contained an
                  adverse opinion or disclaimer of opinion, nor were they
                  qualified or modified as to uncertainty, audit scope, or
                  accounting principles.

                  The Company has provided Arthur Andersen a copy of this Form
                  8-K prior to its filing with the Securities and Exchange
                  Commission (the "Commission"). Arthur Andersen has provided us
                  with a letter, addressed to the Commission, which is filed as
                  Exhibit 16 hereto.

                  At the same meeting, upon its review of the recommendation of
                  the Audit Committee of the Board of Directors, the Board of
                  Directors of the Company approved the engagement of Deloitte &
                  Touche LLP ("Deloitte & Touche") as the Company's independent
                  auditors for its 2002 fiscal year, subject to completion of
                  their normal client acceptance procedures.

                  During the Company's two most recent fiscal years ended
                  December 31, 2001, and the subsequent interim period, the
                  Company did not consult with Deloitte & Touche with respect to
                  the application of accounting principles to a specified
                  transaction, either completed or proposed, or the type of
                  audit opinion that might be rendered on the Company's
                  consolidated financial statements, or any other matters or
                  reportable events listed in Items 304(a)(2)(i) and (ii) of
                  Regulation S-K.

Item 7.           Financial Statements and Exhibits.

                 (c)      Exhibits:

                          16  Letter from Arthur Andersen LLP to the Securities
                              and Exchange Commission, dated May 31, 2002.

                                       2
SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                           BLACK HILLS CORPORATION

                                           By:    /s/ Mark T. Thies
                                                  Mark T. Thies
                                                  Sr. Vice President
                                                    and Chief Financial Officer

Date:   May 31, 2002

                                       3
Exhibit Index

Exhibit
Number            Description

16                Letter from Arthur Andersen LLP to the Securities and Exchange
                  Commission, dated May 31, 2002.

                                       4