Exhibit 23(b)


                                  [LETTERHEAD]




INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this Amendment No. 1 to 
Registration Statement No. 333-15387 of 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

Davenport, Iowa
December 6, 1996