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 September 30, 1996 and 1995, as indicated in our
report dated October 31, 1996; 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
September 30, 1996, is incorporated by reference in Registration
Statement Nos. 33-65720, 333-00139, 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 of 1933, is not considered a part of
the aforementioned registration statements 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
November 5, 1996