Ownership Submission
FORM 4
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
MIKULSKY PHILLIP M
   2. Issuer Name and Ticker or Trading Symbol
WPS RESOURCES CORP [WPS] 		5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
Senior VP, Development
(Last)
(First)
(Middle)
700 NORTH ADAMS STREET, P. O. BOX 19001		 3. Date of Earliest Transaction (Month/Day/Year)
07/07/2006
(Street)

GREEN BAY, WI 54307-9001		 4. If Amendment, Date Original Filed(Month/Day/Year)
 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3)		 2. Transaction Date (Month/Day/Year) 2A. Deemed Execution Date, if any (Month/Day/Year) 3. Transaction Code
(Instr. 8)		 4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)		 5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4)		 6. Ownership Form: Direct (D) or Indirect (I)
(Instr. 4)		 7. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V Amount (A) or (D) Price
Common Stock               3,852 D  
Common Stock               6,169.045 I By ESOP
Common Stock               7,501 I by Jt Trust w/Spouse

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Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 3)		 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year) 3A. Deemed Execution Date, if any (Month/Day/Year) 4. Transaction Code
(Instr. 8)		 5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4, and 5)		 6. Date Exercisable and Expiration Date
(Month/Day/Year)		 7. Title and Amount of Underlying Securities
(Instr. 3 and 4)		 8. Price of Derivative Security
(Instr. 5)		 9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 4)		 10. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 4)		 11. Nature of Indirect Beneficial Ownership
(Instr. 4)
Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares
Phantom Stock Unit (1) 07/07/2006   A   20.7618     (2)   (3) Common Stock 20.7618 $ 47.98 25,882.9344 D  
Employee Stock Option (Right to buy) $ 34.09 (4)             12/13/2002 12/13/2011 Common Stock 12,466   12,466 D  
Employee Stock Option (Right to buy) $ 37.96 (5)             12/12/2003 12/12/2012 Common Stock 35,985   35,985 D  
Employee Stock Option (Right to buy) $ 44.73 (6)             12/10/2004 12/10/2013 Common Stock 32,032   32,032 D  
Employee Stock Option (Right to buy) $ 48.11 (7)             12/08/2005 12/08/2014 Common Stock 37,388   37,388 D  
Employee Stock Option (Right to buy) $ 54.85 (8)             12/07/2006 12/07/2015 Common Stock 32,455   32,455 D  
Performance Rights $ 0 (9)             01/01/2007(10) 06/30/2007 Common Stock 4,318   4,318 D  
Performance Rights $ 0 (9)             01/01/2008(10) 06/30/2008 Common Stock 4,352   4,352 D  
Performance Rights $ 0 (9)             01/01/2009(10) 06/30/2009 Common Stock 4,526   4,526 D  

Reporting Owners

Reporting Owner Name / Address Relationships
 Director  10% Owner  Officer  Other
MIKULSKY PHILLIP M
700 NORTH ADAMS STREET
P. O. BOX 19001
GREEN BAY, WI 54307-9001		       Senior VP, Development  

Signatures

 By: Barth J. Wolf For: Phillip M. Mikulsky   07/11/2006
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 4(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) These phantom stock units convert to common stock on a one-for-one basis.
(2) Unless the participant has selected a later commencement date, distribution of stock and equivalents will commence within 60 days following the end of the calendar year in which occurs the participant's retirement or termination of service.
(3) Unless the participant has selected a later commencement date, distribution of stock and equivalents will commence within 60 days following the end of the calendar year in which occurs the participant's retirement or termination of service.
(4) The option vests in four equal annual installments beginning on December 13, 2002.
(5) The option vests in four equal annual installments beginning on December 12, 2003.
(6) The option vests in four equal annual installments beginning on December 10, 2004.
(7) The option vests in four equal annual installments beginning on December 8, 2005.
(8) The option vests in four equal annual installments beginning on December 7, 2006.
(9) Performance shares vest and are issued three years after the performance shares are awarded and the final number of shares issued is determined based on company performance against an established industry benchmark.
(10) Performance shares vest and are issued three years after the performance shares are awarded and the final number of shares issued is determined based on company performance against an established industry benchmark.

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