EXHIBIT 15



DELOITTE & TOUCHE
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          3900 US Bancorp Tower       Telephone:  (503) 222-1341
          111 SW Fifth Avenue         Facsimile:  (503) 224-2172
          Portland, Oregon  97204-3698





April 28, 1994



Northwest Natural Gas Company
220 N.W. Second Avenue
Portland, Oregon  97209


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 Northwest Natural Gas
Company and subsidiaries for the periods ended March 31, 1994 and
1993, as indicated in our report dated April 28, 1994; 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, 1994, is incorporated by reference in Registration
Statement No. 33-34724, Post-Effective Amendment No. 1 to
Registration Statement No. 2-76276, and Post-Effective Amendments
No. 2 to Registration Statement Nos. 2-77195 and 33-19354 on
Form S-8 and in Registration Statement Nos. 33-44827, 33-64014,
and 33-51271, and Post-Effective Amendments No. 1 to Registration
Statement Nos. 33-1304 and 33-20384 on Form S-3.

We also are aware that the aforementioned report, pursuant to
Rule 436(c) under the Securities Act, is not considered a part of
the Registration Statement 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.



/s/ Deloitte & Touche
DELOITTE & TOUCHE