8-K/A

                 SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                             FORM 8-K/A
                         AMENDMENT NO. 1 TO
                           CURRENT REPORT

                 Pursuant to Section 13 or 15(d) of the
                    Securities Exchange Act of 1934

                       Date of Report/Amendment
                            June 11, 1999
           (to Current Report dated February 17, 1999)

                   COMMISSION FILE NO. 0-25842

            PG&E GAS TRANSMISSION, NORTHWEST CORPORATION
       (Exact name of registrant as specified in its charter)

          California                                     94-512922

(State or other jurisdiction of                      (IRS Employer
incorporation)                              Identification Number)

2100 SW River Parkway, Portland, OR                          97201
(Address of principal executive offices)                (Zip Code)

Registrant's telephone number, including area code:  (503) 833-4000



The registrant's Current Report on Form 8-K dated February 17, 1999, is
amended in its entirety as follows:

Item 4.  Changes in Registrant's Certifying Accountant

     Upon recommendation of the Audit Committee of the PG&E Corporation
Board of Directors, on February 17, 1999, the Board of Directors of
PG&E Corporation, the parent corporation of PG&E Gas Transmission,
Northwest Corporation, declined to reappoint Arthur Andersen LLP
("AA"), as the independent public accountants to examine the financial
statements of PG&E Corporation and its subsidiaries, including PG&E Gas
Transmission, Northwest Corporation, for fiscal year 1999. AA's reports
on the financial statements of PG&E Gas Transmission, Northwest
Corporation for fiscal years 1998 and 1997, did not contain an adverse
opinion or a  disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.  The
audit for fiscal year 1998 was completed on February 8, 1999 and filed
with the Securities and Exchange Commission with the registrant's
annual report on Form 10-K on March 29, 1999.  During 1997 and 1998 and
the subsequent interim period through March 29, 1999, there were no
disagreements (as such term is defined in instruction 4 to Item 304 of
Securities and Exchange Commission Regulation S-K) with AA on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of AA would have caused it to make
reference to the subject matter of the disagreement(s) in connection
with its report.  Attached hereto is a copy of a letter from Arthur
Andersen LLP to the Securities and Exchange Commission indicating it
agrees with the statements made in this report.

     On February 17, 1999, the Board of Directors of PG&E Corporation
selected Deloitte and Touche LLP, as the independent public accountants
to examine the financial statements of PG&E Corporation and its
subsidiaries, including PG&E Gas Transmission, Northwest Corporation,
for fiscal year 1999.

Item 7.  Financial Statements, Pro Forma Financial Information,
         and Exhibits

Exhibit No.               Description

16                        Letter from Arthur Andersen LLP to
                          Securities and Exchange Commission



SIGNATURE
     Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned thereunto duly
authorized.

                       PG&E GAS TRANSMISSION, NORTHWEST CORPORATION

                       By:  STANLEY C. KARCZEWSKI
                            -----------------------------
                            Stanley C. Karczewski
                            Vice President of Finance and
                            Controller and Chief Financial Officer

Dated: June 11, 1999



EXHIBIT INDEX

  Exhibit No.                 Description

  16                          Letter from Arthur Andersen LLP
                              to Securities and Exchange Commission

EX-16

Exhibit 16

[LETTERHEAD OF ARTHUR ANDERSEN LLP]

June 10, 1999


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Sir/Madame:

We have read Item 4 included in each Form 8-K/A Amendment No. 1 to the
Current Reports on Form 8-K dated February 17, 1999 of PG&E
Corporation, Pacific Gas and Electric Company, PG&E Funding LLC, and
PG&E Gas Transmission, Northwest Corporation, filed with the Securities
and Exchange Commission and are in agreement with the statements
contained therein.

Very truly yours,

ARTHUR ANDERSEN LLP

/S/ARTHUR ANDERSEN LLP

Copy to:  Mr. Bruce R. Worthington, PG&E Corporation