Exhibit 15

November 2, 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 September  30, 1998 and 1997, as indicated in our
report dated November 2, 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 September 30, 1998, is incorporated by
reference in Idaho Power Company's Registration Statement
No. 33-51215 on Form S-3, and IDACORP, Inc.'s Registration
Statement Nos. 33-56071 and 333-65157 on Form S-8,
Registration Statement No. 333-48031 on Form S-4, and
Registration Statement Nos. 333-00139 and 333-64737 on Form
S-3.

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
Boise, Idaho