SECURITIES AND EXCHANGE COMMISSION

                             Washington, D. C. 20549

                                    Form 8-K

                                 CURRENT REPORT

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




        Date of Report (Date of earliest event reported): June 17, 1998


Commission              Exact Name Of Registrant As             IRS Employer
File Number              Specified In Its Charter             Identification No.
- - - -----------              ----------------------------         ------------------


  1-11505                 MidAmerican Energy Company              42-1425214
                              (An Iowa Corporation)



666 Grand Avenue, P. O. Box 657, Des Moines, Iowa      50303-0657
(Address of principal executive offices)               (Zip Code)





Registrant's telephone number, including area code:    515/242-4300



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Item 5.  OTHER EVENTS.

    This Current Report on Form 8-K is being filed by MidAmerican Energy Company
("MidAmerican") solely to include exhibits in MidAmerican's previously filed and
effective registration statement on Form 5-3, Registration No. 333-15387.



Item 7.  FINANCIAL STATEMENTS AND EXHIBITS.

     (c)  Exhibits.

     8(c)  Opinion of Sidley & Austin dated June 16, 1998.

     23(d)  Consent of Coopers & Lybrand L.L.P. dated June 16, 1998.



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                                    SIGNATURE



         Pursuant to the  requirements  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.




                                          MIDAMERICAN ENERGY COMPANY



                                          /s/ Patrick A. Kirchner
                                          Patrick A. Kirchner
                                          Attorney



June 17, 1998



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June 16, 1998




To The Agents for the
Offering of Medium Term Notes
by MidAmerican Energy Company

Ladies and Gentlemen:

                  We  have  acted  as  counsel  to you in  connection  with  the
proposed  offering by  MidAmerican  Energy  Company,  an Iowa  corporation  (the
"Company"),  of  its  Medium-Term  Notes  (the  "Notes")  as  described  in  the
Registration Statement on Form S-3 (the "Registration Statement"),  filed by the
Company with the Securities and Exchange  Commission  pursuant to the Securities
Act of 1933, as amended. The Registration  Statement includes the Prospectus and
the Prospectus Supplement  (collectively,  the "Prospectuses")  relating to such
offering.

                  In rendering the opinion expressed below, we have examined the
Prospectuses  and such other documents as we have deemed relevant and necessary,
including,  without  limitation,  the Indenture and the  Supplemental  Indenture
attached as Exhibits to the Registration Statement. Such opinion is conditioned,
among other things, upon the accuracy and completeness of the facts, information
and representations  contained in the Prospectuses as of the date hereof and the
continuing  accuracy and completeness  thereof as of the date of the issuance of
the  Notes.  We  have  assumed  that  the   transactions   contemplated  by  the
Prospectuses  and such other  documents will occur as provided  therein and that
there  will be no  material  change  to the  Prospectuses  or any of such  other
documents between the date hereof and the date of the issuance of the Notes.

                  Based upon and subject to the foregoing, we are of the opinion
that the discussion set forth in the Prospectus under the caption "UNITED STATES
FEDERAL INCOME TAX  CONSEQUENCES"  is a fair and accurate summary of the matters
addressed therein, based upon current law and the assumptions stated or referred
to therein.

                  We assume no obligation to update or supplement this letter to
reflect any facts or  circumstances  which may  hereafter  come to our attention
with respect to the opinion expressed above, including any changes in applicable
law which may hereafter occur.

                  We hereby  consent to the filing of this  letter as an Exhibit
to the  Registration  Statement and to all references to our Firm included in or
made a part of the Registration Statement.

                                                     Very truly yours,



                                                     /s/  Sidley & Austin