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**Exhibit 31(d)**

**CERTIFICATION**

I, Darrel T. Anderson,certify that:

1. I have reviewed this AnnualReport on Form 10-K, as amended by Form 10-K/A (Amendment No. 1), of IdahoPower Company;

2. Based on my knowledge, this report does not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

3. Based on my knowledge, the financial statements,and other financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controlover financial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)) for the registrant and we have:

a)      Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe registrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;

b)      Designed such internal controlover financial reporting, or caused such internal control over financialreporting to be designed under our supervision, to provide reasonable assuranceregarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with generallyaccepted accounting principles;

c)      Evaluated the effectiveness of theregistrant's disclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

d)      Disclosed in this report anychange in the registrant's internal control over financial reporting thatoccurred during the registrant's most recent fiscal quarter (the registrant'sfourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect the registrant'sinternal control over financial reporting; and

5. The registrant's other certifying officer and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrant's auditors and the audit committee ofthe registrant's board of directors (or persons performing the equivalentfunctions):

a)      All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the registrant'sability to record, process, summarize and report financial information; and

b)      Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the registrant's internal control over financial reporting.

| Date: | March 1, 2007 | By: | */s/Darrel  T. Anderson*                         |
|-------|---------------|-----|--------------------------------------------------|
|       |               |     | Darrel  T. Anderson                              |
|       |               |     | Senior Vice President -  Administrative Services |
|       |               |     | and Chief Financial Officer                      |

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