EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    12,   1997.


                                         /s/ W. Charles Armstrong
                                       -----------------------------
                                        W. Charles Armstrong




                                                                    EXHIBIT (24)



                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    12,   1997.


                                         /s/ Kathryn R. Braun
                                       -----------------------------
                                        Kathryn R. Braun




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    12,   1997.


                                         /s/ Frederick W. Buckman
                                       -----------------------------
                                        Frederick W. Buckman




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    12,    1997.


                                         /s/ C. Todd Conover
                                       -----------------------------
                                        C. Todd Conover




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February     12,   1997.


                                         /s/ Nolan E. Karras
                                       -----------------------------
                                        Nolan E. Karras




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    12,   1997.


                                         /s/ Robert G. Miller
                                       -----------------------------
                                        Robert G. Miller




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    27,   1997.


                                         /s/ Alan K. Simpson
                                       -----------------------------
                                        Alan K. Simpson




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    12,   1997.


                                         /s/ Verl R. Topham
                                       -----------------------------
                                        Verl R. Topham




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February   12,    1997.


                                         /s/ Keith R. McKennon
                                       -----------------------------
                                        Keith R. McKennon




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February    11,   1997.


                                         /s/ Don M. Wheeler
                                       -----------------------------
                                        Don M. Wheeler




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February      20,   1997.


                                         /s/ Nancy Wilgenbusch
                                       -----------------------------
                                        Nancy Wilgenbusch




                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February   12,    1997.


                                         /s/ Peter I. Wold
                                       -----------------------------
                                        Peter I. Wold



                                                                    EXHIBIT (24)


                                  POWER OF ATTORNEY

         KNOW ALL MEN BY THESE PRESENTS that the undersigned constitutes and
appoints Kathryn A. Braun, Nolan E. Karras, Alan K. Simpson, Don M. Wheeler, and
Nancy Wilgenbusch, and each of them, his or her true and lawful attorneys and
agents, with full power of substitution and resubstitution for him or her and in
his or her name, place and stead, in any and all capacities, to sign the Annual
Report of PacifiCorp on Form 10-K for the year ended December 31, 1996 and any
and all amendments thereto, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys and agents, and each of them, full
power and authority to do any and all acts and things necessary or advisable to
be done, as fully and to all intents and purposes as he or she might or could do
in person, hereby ratifying and confirming all that said attorneys and agents or
any of them, or their or his or her substitute or substitutes, may lawfully do
or cause to be done by virtue hereof.
    Dated: February      12,    1997.


                                         /s/ Richard T. O' Brien
                                       -----------------------------
                                        Richard T. O'Brien