EXHIBIT 15.1


CalEnergy Company, Inc.
Omaha, Nebraska

We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited interim
financial information of CalEnergy Company, Inc. for the periods ended
March 31, 1996 and 1995 and June 30, 1996 and 1995 as indicated in our reports
dated April 18, 1996 and July 17, 1996, respectively; because we did not perform
an audit, we expressed no opinion on that information.

We are aware that our reports referred to above, which are included in your
Quarterly Reports on Form 10-Q for the quarters ended March 31, 1996 and June
30, 1996, are incorporated by reference in this Amendment No. 1 to
Registration Statement No. 333-08315 on Form S-3.

We also are aware that the aforementioned reports, pursuant to Rule 436(c)
under the Securities Act of 1933, are not considered a part of the
Registration Statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and 11
of that Act.


DELOITTE & TOUCHE LLP
Omaha, Nebraska
August 28, 1996