Exhibit 23


INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration
Statement Nos. 33-65720, 33-51215 and 333-00139 of Idaho Power
Company on Form S-3 and Registration Statement No. 33-56071 of
Idaho Power Company on Form S-8 of our report dated January 31,
1996 appearing in this Form 8-K of Idaho Power Company.





DELOITTE & TOUCHE LLP

Portland, Oregon
February 23, 1996