CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Registration Statement No.
333-146100-01 on Form S-3ASR of our report dated February 23, 2009 relating to
the consolidated financial statements and financial statement schedule of Sierra
Pacific Power Company appearing in this Annual Report on Form 10-K of Sierra
Pacific Power Company for the year ended December 31, 2008.
/s/ Deloitte & Touche
LLP
Las
Vegas, Nevada
February
23, 2009