Exhibit 15




                                                                      Exhibit 15


        AWARENESS LETTER OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

IDACORP, Inc.
1221 West Idaho Street
Boise, Idaho

We have reviewed, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), the unaudited interim financial
information of IDACORP, Inc. and subsidiaries for the three-month periods ended
March 31, 2007 and 2006, and have issued our report dated May 8, 2007. As
indicated in such report, because we did not perform an audit, we expressed no
opinion on that information.

We are aware that our report referred to above, which was included in your
Quarterly Report on Form 10-Q for the quarter ended March 31, 2007, is being
incorporated by reference in IDACORP, Inc.'s Post-Effective Amendment No. 2 to
Registration Statement No. 333-103917 on Form S-3.

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.



/s/ DELOITTE & TOUCHE LLP

Boise, Idaho
May 30, 2007