February 7, 2003

PSEG Power LLC
80 Park Plaza
Newark, New Jersey 07102

We have audited the financial statements of PSEG Power LLC and its subsidiaries
as of December 31, 2002 and 2001, and for each of the three years in the period
ended December 31, 2002, included in your Annual Report on Form 10-K to the
Securities and Exchange Commission and have issued our report thereon dated
February 7, 2003, which expresses an unqualified opinion. Note 3 to such
financial statements contains a description of your adoption, during the year
ended December 31, 2002, of a change in the method of accounting to present
certain energy trading contract assets and liabilities on a net basis where the
legal right of offset exists. In our judgment, such change is to an alternative
accounting principle that is preferable under the circumstances.

Yours truly,

Deloitte & Touche LLP
Parsippany, New Jersey