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
                             RETIREMENT SAVINGS PLAN
             (Exact name of Registrant as specified in its charter)

                  NA                   333-61969                     NA
       (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 and
                  engaged Deloitte & Touche LLP ("Deloitte & Touche") to serve
                  as its independent auditors for 2002, subject to their normal
                  client acceptance procedures. In connection with this change,
                  it was decided that Deloitte & Touche should also serve as the
                  independent auditor for the Black Hills Corporation Retirement
                  Savings Plan (the "Plan") for the Plan's 2002 fiscal year.

                  In connection with the audits for the Plan'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 Plan 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
                  Plan 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 Plan 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.

                  During the Plan's two most recent fiscal years ended December
                  31, 2001, and the subsequent interim period, the Plan 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 Plan's 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
                                              RETIREMENT SAVINGS PLAN



                                              By:    /s/ Roxann R. Basham
                                                     Roxann R. Basham
                                                     Plan Committee Member


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

                                                                   Exhibit 16


May 31, 2002



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

We have read the first four paragraphs of Item 4 included in the Form 8-K dated
May 31, 2002 of Black Hills Corporation's Retirement Savings Plan filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

Very truly yours,


/s/ Arthur Andersen LLP
Arthur Andersen LLP


cc:      Roxann R. Basham
         Plan Committee Member
         Black Hills Corporation