EXHIBIT (23)b





                  INDEPENDENT AUDITORS' CONSENT
                  _____________________________




We consent to the incorporation by reference in Registration
Statement Nos. 33-32211 and 33-49479 of PacifiCorp on Form S-8 of
our report dated April 13, 1994, appearing in this Annual Report
on Form 11-K of the Utah Power & Light Company Employee Savings
and Stock Purchase Plan of PacifiCorp for the year ended
December 31, 1993.







DELOITTE & TOUCHE

Salt Lake City, Utah
June 1, 1994