Exhibit 15

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, 1995 and 1994, as indicated  in  our
report  dated July 31, 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
June  30, 1995, is incorporated by reference in Registration
Statement
Nos. 33-65720 and 33-51215 on Form S-3, and Registration
Statement No. 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
July 31, 1995