Exhibit 15



May 13, 1998


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, 1998 and 1997,
as indicated in our report dated May 8, 1998; 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, 1998, is incorporated by reference in Registration Statement
Nos. 333-00139 and 33-51215 on Form S-3, Registration Statement
No. 33-56071 on Form S-8 and Registration Statement No. 333-48031
of IDACORP, Inc. on Form S-4 filed on March 16, 1998.

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