Exhibit 15

                   AWARENESS LETTER OF INDEPENDENT ACCOUNTANTS


MidAmerican Energy Company
Des Moines, Iowa

We have made a review, in accordance with standards  established by the American
Institute of Certified Public Accountants, of the unaudited consolidated interim
financial  information of MidAmerican  Energy Company and  subsidiaries  for the
three-month  and  nine-month  periods  ended  September  30,  2001 and 2000,  as
indicated  in our report dated  October 26, 2001;  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  September  30,  2001,  is
incorporated by reference in Registration Statement No. 333-59760 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

Des Moines, Iowa
November 9, 2001