Exhibit 15



May 15, 2002


IDACORP, Inc.
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 for the periods ended March 31, 2002 and 2001, as
indicated in our report dated April 24, 2002; 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 your Quarterly Report on Form 10-Q for the quarter ended
March 31, 2002, is incorporated by reference in
IDACORP, Inc.'s Registration Statement Nos. 333-00139,
333-65698, 333-64737, and 333-83434 on Form S-3, Registration
Statement Nos. 333-89445, 333-65157 and 333-65406 on Form S-8
and Registration Statement No. 333-57422 on Form S-4.

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
Boise, Idaho