EXHIBIT 25.1

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM T-1

STATEMENT OF ELIGIBILITY UNDER THE TRUST
INDENTURE ACT OF 1939 OF A CORPORATION
DESIGNATED TO ACT AS TRUSTEE

CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF A
TRUSTEE PURSUANT TO SECTION 305(b)(2) ____________

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THE BANK OF NEW YORK
(Exact name of trustee as specified in its charter)

New York 13-5160382
(Jurisdiction of incorporation (I.R.S. Employer
if not a U.S. national bank) Identification No.)

One Wall Street
New York, New York 10286
(Address of principal executive offices) (Zip code)

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SIERRA PACIFIC RESOURCES
(Exact name of obligor as specified in its charter)

Nevada 88-0198358
(State or other jurisdiction (I.R.S. Employer
of incorporation or organization) Identification No.)

6100 Neil Road 89511
Reno, Nevada
(Address of principal executive offices) (Zip code)

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DEBT SECURITIES
(Title of the indenture securities)

ITEM 1. GENERAL INFORMATION.

Furnish the following information as to the Trustee:

(a) Name and address of each examining or supervising authority to which
it is subject.

Superintendent of Banks of the 2 Rector Street, New York, N.Y. 10006
State of New York and Albany, N.Y. 12203
Federal Reserve Bank of New York 33 Liberty Plaza, New York, N.Y. 10045
Federal Deposit Insurance Corporation 550 17th Street, N.W., Washington, D.C. 20429
New York Clearing House Association New York, N.Y. 10005

(b) Whether it is authorized to exercise corporate trust powers.

Yes.

ITEM 2. AFFILIATIONS WITH OBLIGOR.

If the obligor is an affiliate of the trustee, describe each such
affiliation.

None.

ITEM 16. LIST OF EXHIBITS.

Exhibits identified in parentheses below, on file with the
Commission, are incorporated herein by reference as an exhibit hereto, pursuant
to Rule 7a-29 under the Trust Indenture Act of 1939 (the "Act") and 17 C.F.R.
229.10(d).

1. - A copy of the Organization Certificate of The Bank of
New York (formerly Irving Trust Company) as now in
effect, which contains the authority to commence business
and a grant of powers to exercise corporate trust powers.
(Exhibit 1 to Amendment No. 1 to Form T-1 filed with
Registration Statement No. 33-6215, Exhibits 1a and 1b to
Form T-1 filed with Registration Statement No. 33-21672
and Exhibit 1 to Form T-1 filed with Registration
Statement No. 33-29637.)

4. - A copy of the existing By-laws of the Trustee. (Exhibit
4 to Form T-1 filed as Exhibit 25(a) to Registration
Statement No. 333-102200.)

6. - The consent of the Trustee required by Section 321(b) of
the Act. (Exhibit 6 to Form T-1 filed with Registration
Statement No. 33-44051.)

7. - A copy of the latest report of condition of the Trustee
published pursuant to law or to the requirements of its
supervising or examining authority.

SIGNATURE

Pursuant to the requirements of the Act, the Trustee, The Bank of
New York, a corporation organized and existing under the laws of the State of
New York, has duly caused this statement of eligibility to be signed on its
behalf by the undersigned, thereunto duly authorized, all in The City of New
York, and State of New York, on the 13th day of July, 2006.

THE BANK OF NEW YORK

By: /s/ Stacey B. Poindexter
----------------------------
Name: Stacey B. Poindexter
Title: Assistant Vice President

iii

EXHIBIT 7
(Page 1 of 3)

Consolidated Report of Condition of
THE BANK OF NEW YORK
of One Wall Street, New York, N.Y. 10286
And Foreign and Domestic Subsidiaries,

a member of the Federal Reserve System, at the close of business December 31,
2005, published in accordance with a call made by the Federal Reserve Bank of
this District pursuant to the provisions of the Federal Reserve Act.

Dollar Amounts
In Thousands

ASSETS
Cash and balances due from depository institutions:
Noninterest-bearing balances and currency and coin.. $ 3,361,000
Interest-bearing balances........................... 7,528,000
Securities:
Held-to-maturity securities......................... 1,977,000
Available-for-sale securities....................... 22,664,000
Federal funds sold and securities purchased under
agreements to resell
Federal funds sold in domestic offices.............. 809,000
Securities purchased under agreements to resell..... 309,000
Loans and lease financing receivables:
Loans and leases held for sale...................... 0
Loans and leases, net of unearned
income............................................ 33,263,000
LESS: Allowance for loan and
lease losses...................................... 408,000
Loans and leases, net of unearned
income and allowance.............................. 32,855,000
Trading Assets......................................... 5,625,000
Premises and fixed assets (including capitalized
leases)............................................. 821,000
Other real estate owned................................ 0
Investments in unconsolidated subsidiaries and
associated companies................................ 283,000
Customers' liability to this bank on acceptances
outstanding......................................... 117,000
Intangible assets:
Goodwill............................................ 2,138,000
Other intangible assets............................. 764,000
Other assets........................................... 6,617,000
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Total assets........................................... $ 85,868,000
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EXHIBIT 7
(Page 2 of 3)

LIABILITIES
Deposits:
In domestic offices................................. $ 38,100,000
Noninterest-bearing................................. 18,123,000
Interest-bearing.................................... 19,977,000
In foreign offices, Edge and Agreement
subsidiaries, and IBFs............................ 27,218,000
Noninterest-bearing................................. 383,000
Interest-bearing.................................... 26,835,000
Federal funds purchased and securities sold under
agreements to repurchase
Federal funds purchased in domestic
offices........................................... 844,000
Securities sold under agreements to
repurchase........................................ 118,000
Trading liabilities.................................... 2,555,000
Other borrowed money:
(includes mortgage indebtedness and obligations
under capitalized leases)....... 1,327,000
Not applicable
Bank's liability on acceptances executed and
outstanding......................................... 119,000
Subordinated notes and debentures...................... 1,955,000
Other liabilities...................................... 5,119,000
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Total liabilities...................................... $ 77,355,000
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Minority interest in consolidated
subsidiaries........................................ 139,000

EQUITY CAPITAL
Perpetual preferred stock and related
surplus............................................. 0
Common stock........................................... 1,135,000
Surplus (exclude all surplus related to preferred
stock).............................................. 2,097,000
Retained earnings...................................... 5,256,000
Accumulated other comprehensive income................. -114,000
Other equity capital components........................ 0
Total equity capital................................... 8,374,000
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Total liabilities, minority interest, and equity
capital............................................. $ 85,868,000
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EXHIBIT 7
(Page 3 of 3)

I, Thomas J. Mastro, Senior Vice President and Comptroller of the
above-named bank do hereby declare that this Report of Condition is true and
correct to the best of my knowledge and belief.

Thomas J. Mastro,
Senior Vice President and Comptroller

We, the undersigned directors, attest to the correctness of this statement
of resources and liabilities. We declare that it has been examined by us, and to
the best of our knowledge and belief has been prepared in conformance with the
instructions and is true and correct.

Thomas A. Renyi
Gerald L. Hassell
Alan R. Griffith Directors