Exhibit 15



November 8, 2001


IDACORP, Inc.
Boise, Idaho


We have made reviews, 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 September 30, 2001 and 2000, as indicated in our
reports dated October 24, 2001; because we did not perform audits,
we expressed no opinions 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
September 30, 2001, are incorporated by reference in Idaho Power
Company's Registration Statement Nos. 33-51215, 333-33124 and
333-67748 on Form S-3 and Registration Statement No. 333-66496 on
Form S-8, and IDACORP, Inc.'s Registration Statement Nos. 333-00139,
333-65698 and 333-64737 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 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