Deloitte & Touche LLP
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                         Salt Lake City, Utah 84144-0458



                                                                 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 April 14, 1996,
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, 1995.




DELOITTE & TOUCHE LLP

June 24, 1996