Exhibit 15



August 4, 2000


IDACORP, Inc.
Idaho Power Company
Boise, Idaho


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  IDACORP, Inc. and
subsidiaries and Idaho Power Company and subsidiaries for the
periods ended June 30, 2000 and 1999, as indicated in our reports
dated  July 25, 2000; because we did not perform audits, we
expressed no opinion on that information.

We are aware that our reports referred to above, which are included
in your Quarterly Report on Form 10-Q for the quarter ended June
30, 2000, are incorporated by reference in Idaho Power Company's
Registration Statement No.333-33124 on Form S-3 and IDACORP, Inc.'s
Registration Statement Nos. 333-00139 and 333-64737 on Form S-3 and
Registration Statement Nos.  333-89445 and 333-65157 on
Form S-8.

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 Statements 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
Boise, Idaho