Deloitte & Touche LLP                                                         
_____________________    _____________________________________________________
                         3900 US Bancorp Tower         Telephone:(503)222-1341
                         111 SW Fifth Avenue           Facsimile:(503)224-2172
                         Portland, Oregon 97204-3698                          




                                                                 EXHIBIT (23)c




INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement
No. 33-58461 on Form S-8 of our report dated June 23, 1997, appearing in this
Annual Report on Form 11-K of the PacifiCorp K Plus Employee Savings Plan for
the year ended December 31, 1996.




DELOITTE & TOUCHE LLP

June 23, 1997