EXHIBIT 15






TXU Corp.:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed
consolidated interim financial information of TXU Corp. and subsidiaries (TXU
Corp.) for the three-month periods ended March 31, 2004 and 2003, as indicated
in our report dated May 7, 2004; because we did not perform an audit, we
expressed no opinion on that information.

We are aware that our report referred to above, which is included in TXU Corp.'s
Quarterly Report on Form 10-Q for the quarter ended March 31, 2004, is
incorporated by reference in Registration Statements Nos. 333-37652, 333-64504,
333-64504-01, 333-64504-02, 333-71004, 333-71004-01, 333-71004-02, 333-84418,
333-84418-01, 333-84418-02, 333-110125 and Amendment No. 1 thereto, 333-103922,
and 333-115159 on Form S-3 and Registration Statements Nos. 333-32833,
333-32837, 333-45657, 333-46671, 333-79627 as amended by Post Effective
Amendment No. 1 thereto, 333-62014, 333-86640, 333-92260 and 333-105133 on Form
S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is 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

Dallas, Texas
May 7, 2004