EXHIBIT 31.2

       QUARTERLY CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER REQUIRED BY
                SECTION 302(A) OF THE SARBANES-OXLEY ACT OF 2002

I, Michael W. Yackira, certify that:

      1.    I have reviewed the combined quarterly report on Form 10-Q of Sierra
            Pacific Resources, Nevada Power Company and Sierra Pacific Power
            Company;

      2.    Based on my knowledge, the combined quarterly report does not
            contain any untrue statement of a material fact or omit to state a
            material fact necessary to make the statements made, in light of the
            circumstances under which such statements were made, not misleading
            with respect to the period covered by the combined quarterly report;

      3.    Based on my knowledge, the financial statements, and other financial
            information included in the combined quarterly report, fairly
            present in all material respects the financial condition, results of
            operations and cash flows of the registrants as of, and for, the
            periods presented in the combined quarterly report;

      4.    The chief executive officer and I are responsible for establishing
            and maintaining disclosure controls and procedures (as defined in
            Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrants and
            we have:

                  (a)   Designed such disclosure controls and procedures, or
                        caused such disclosure controls and procedures to be
                        designed under our supervision, to ensure that material
                        information relating to the registrants, including their
                        consolidated subsidiaries, is made known to us by others
                        within those entities, particularly during the period in
                        which the combined quarterly report is being prepared;

                  (b)   Evaluated the effectiveness of the registrants'
                        disclosure controls and procedures and presented in the
                        combined quarterly report our conclusions about the
                        effectiveness of the disclosure controls and procedures,
                        as of the end of the period covered by the combined
                        quarterly report based on such evaluation; and

                  (c)   Disclosed in the combined quarterly report any change in
                        the registrants' internal control over financial
                        reporting that occurred during the registrants' most
                        recent fiscal quarter that has materially affected, or
                        is reasonably likely to materially affect, the
                        registrants' internal control over financial reporting;
                        and

      5.    The chief executive officer and I have disclosed, based on our most
            recent evaluation of internal control over financial reporting, to
            the registrants' auditors and the audit committee of registrants'
            board of directors:

                  (a)   All significant deficiencies and material weaknesses in
                        the design or operation of internal controls over
                        financial reporting which are reasonably likely to
                        adversely affect the registrants' ability to record,
                        process, summarize and report financial information; and

                  (b)   Any fraud, whether or not material, that involves
                        management or other employees who have a significant
                        role in the registrants' internal control over financial
                        reporting.

November 9, 2004

                                                       /s/ Michael W. Yackira
                                                       -------------------------
                                                       Michael W. Yackira
                                                       Chief Financial Officer

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