Exhibit 23(b)


                                  [LETTERHEAD]




CONSENT OF INDEPENDENT AUDITORS


MidAmerican Energy Company:

We consent to the incorporation by reference in this Registration Statement on 
Form S-3 of our reports dated January 25, 1995, covering the consolidated 
balance sheet and statement of capitalization of Iowa-Illinois Gas and 
Electric Company and subsidiary as of December 31, 1994, and the related 
consolidated statements of income, retained earnings and cash flows for the 
years ended December 31, 1994 and 1993, and the schedule listed in Item 
14(a)(2) as of December 31, 1994 and 1993 and for each of the two years in 
the period ended December 31, 1994, appearing in MidAmerican Energy Company's 
Form 10-K for the year ended December 31, 1995. It should be noted that we 
have not audited any financial statements of Iowa-Illinois Gas and Electric 
Company and subsidiary subsequent to December 31, 1994, or performed any 
audit procedures subsequent to the date of our reports.




DELOITTE & TOUCHE LLP

October 31, 1996