Exhibit 15

April 28, 1995

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 March 31, 1995 and 1994, as indicated in our
report dated April 28, 1995; 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 March 31,
1995, is incorporated by reference in Registration Statement Nos. 33-
65720, and 33-51215 on Form S-3; and Registration Statement Nos. 33-
36947 and 33-56071 on Form S-8.

We also are aware that the aforementioned report, pursuant to Rule
436(c) under the Securities Act, 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 LLP
Portland, Oregon