Exhibit 15



Aug 5, 1997


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, 1997 and 1996, as indicated  in  our
report  dated April 30, 1997; 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,
1997, is incorporated by reference in Registration Statement Nos. 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