Exhibit 15

July 29, 1994

Idaho Power Company
Boise, Idaho

We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited interim
financial information of Idaho Power Company and subsidiaries for the
periods ended June 30, 1994 and 1993, as indicated in our report dated July
29, 1994; because we did not perform an audit, we expressed no opinion on
that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 1994, is
incorporated by reference in Registration Statement Nos. 33-65720, and 33-
51215 on Form S-3; and Post-Effective Amendment No. 1 to Registration
Statement No. 2-99567 and Registration Statement No. 33-36947 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act of 1933, is not considered a part of the
Registration Statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and
11 of that Act.






DELOITTE & TOUCHE
Portland, Oregon