Deloitte &
 Touche LLP
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                                                                 EXHIBIT (23)b




INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement No.
33-58461 of PacifiCorp on Form S-8 of our report dated June 18, 1999,
appearing in this Annual Report on Form 11-K of the PacifiCorp K Plus Employee
Savings Plan for the year ended December 31, 1998.




DELOITTE & TOUCHE LLP

June 25, 1999