<ARTICLE> UT
<LEGEND>
Ex27B
this schedule contains summary financial information extracted from Idaho Power
Company and is qualified in its entirety by reference to such financial
statements.
</LEGEND>

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1998
<PERIOD-END>                               SEP-30-1999
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,726,138
<OTHER-PROPERTY-AND-INVEST>                    113,923
<TOTAL-CURRENT-ASSETS>                         240,748
<TOTAL-DEFERRED-CHARGES>                       381,199
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               2,462,008
<COMMON>                                        94,031
<CAPITAL-SURPLUS-PAID-IN>                      358,369
<RETAINED-EARNINGS>                            271,838
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 724,238
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                    105,856
<LONG-TERM-DEBT-NET>                           728,339
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                       13,510
<COMMERCIAL-PAPER-OBLIGATIONS>                  10,165
<LONG-TERM-DEBT-CURRENT-PORT>                   88,026
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 791,874
<TOT-CAPITALIZATION-AND-LIAB>                2,462,008
<GROSS-OPERATING-REVENUE>                      501,200
<INCOME-TAX-EXPENSE>                            37,480
<OTHER-OPERATING-EXPENSES>                     361,705
<TOTAL-OPERATING-EXPENSES>                     399,185
<OPERATING-INCOME-LOSS>                        102,015
<OTHER-INCOME-NET>                              20,364
<INCOME-BEFORE-INTEREST-EXPEN>                 122,379
<TOTAL-INTEREST-EXPENSE>                        45,428
<NET-INCOME>                                    76,951
<PREFERRED-STOCK-DIVIDENDS>                      4,121
<EARNINGS-AVAILABLE-FOR-COMM>                   72,830
<COMMON-STOCK-DIVIDENDS>                        52,443
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                         165,846
<EPS-BASIC>                                        0
<EPS-DILUTED>                                        0