Exhibit
23.1






INDEPENDENT AUDITORS' CONSENT



We consent to the use in this Registration Statement of California Energy
Company, Inc. on Form S-4 of the report of Deloitte & Touche LLP dated February
24, 1994 (which report expresses an unqualified opinion and includes an
explanatory paragraph referring to California Energy Company, Inc.'s adoption
effective January 1, 1993, of Statement of Financial Accounting Standards
No.109, Accounting for Income Taxes), appearing in this Information
Statement/Prospectus and to the reference to Deloitte & Touche LLP under the
heading "Experts" in this Information Statement/Prospectus, which is part of
this Registration Statement.




/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP

Omaha, Nebraska
January 24, 1995