<SUBMISSION>
<ACCESSION-NUMBER>0001004980-04-000194
<TYPE>S-8
<PUBLIC-DOCUMENT-COUNT>7
<FILING-DATE>20040804
<EFFECTIVENESS-DATE>20040804
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>PG&E CORP
<CIK>0001004980
<ASSIGNED-SIC>4931
<IRS-NUMBER>943234914
<STATE-OF-INCORPORATION>CA
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-8
<ACT>33
<FILE-NUMBER>333-117930
<FILM-NUMBER>04952442
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>ONE MARKET SPEAR TOWER
<STREET2>SUITE 2400
<CITY>SAN FRANCISCO
<STATE>CA
<ZIP>94105
<PHONE>4152677000
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>ONE MARKET SPEAR TOWER
<STREET2>SUITE 2400
<CITY>SAN FRANCISCO
<STATE>CA
<ZIP>94105
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>PG&E PARENT CO INC
<DATE-CHANGED>19951214
</FORMER-COMPANY>
</FILER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>s8080404forrsp.htm
<DESCRIPTION>S-8 REGISTRATION STATEMENT
<TEXT>
<html>
<head>
<title>S-8 8/04/04</title>
</head>
<body>
<div>
<p align="right">As filed with the Securities and Exchange
Commission on August 4, 2004</p>

<p align="right">Registration No. 333-_________</p>

<p>
==========================================================================================</p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td colspan="2" valign="top">
<p align="center">SECURITIES AND EXCHANGE COMMISSION</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">Washington, D.C.&nbsp; 20549</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">FORM S-8</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">REGISTRATION STATEMENT</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">Under</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">THE SECURITIES ACT OF 1933</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top"></td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">PG&amp;E CORPORATION</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top"></td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">(Exact name of registrant as specified in its
charter)</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center">California</p>
</td>
<td valign="top">
<p align="center">94-3234914</p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center">(State or other jurisdiction<br />
 of incorporation or organization)</p>
</td>
<td valign="top">
<p align="center"><br />
 (I.R.S. Employer Identification No.)</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">One Market, Spear Street Tower, Suite 2400</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">San Francisco, California 94105</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">(Address of principal executive offices) (zip
code)</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">PG&amp;E CORPORATION RETIREMENT SAVINGS PLAN AND
THE PG&amp;E CORPORATION<br />
 RETIREMENT SAVINGS PLAN FOR UNION-REPRESENTED
EMPLOYEES&nbsp;<br />
 (Full title of the Plan)</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">Gary P. Encinas, Esq.<br />
 One Market, Spear Tower<br />
 Suite 400<br />
 San Francisco, California 94105<br />
 (Name and address of agent for service)</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">Telephone number, including area code, of agent
for service:(415) 267-7000</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="2" valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>
</table>
</div>

<p align="center">CALCULATION OF REGISTRATION FEE<br />
==============================================================================================</p>

<table border="0" cellspacing="0" cellpadding="0" width="691">
<tr>
<td valign="top">
<p align="center">Title of each class<br />
 of securities to be<br />
 registered</p>
</td>
<td valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p align="center"><br />
 Amount to be<br />
 Registered</p>
</td>
<td valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p align="center">Proposed maximum<br />
 offering price<br />
 per share (1)</p>
</td>
<td valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p align="center">Proposed maximum<br />
 aggregate offering<br />
 price</p>
</td>
<td valign="top">
<p align="center">&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p align="center"><br />
 Amount of<br />
 registration fee</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
</tr>

<tr>
<td colspan="9" valign="top">
<div align="center">

<hr size="2" width="100%" align="center" />
</div>
</td>
</tr>

<tr>
<td valign="top">
<p align="center">Common stock,<br />
 no par value</p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><br />
 45,000,000</p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><br />
 $28.485</p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><br />
 $1,281,825,000</p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><br />
 $162,407.23</p>
</td>
</tr>
</table>

<p align="center">
==============================================================================================</p>

<p>(1) The registration fee was calculated pursuant to Rules
457(h)(1) and 457(c) of the Securities Act of 1933, on the basis of
the average of the high and low prices of the registrant&rsquo;s
common stock on August 2, 2004 as reported on the New York Stock
Exchange.</p>

<p></p>

<p>In addition, pursuant to Rule 416(c) under the Securities Act of
1933, this registration statement also covers an indeterminate
amount of interests to be offered or sold pursuant to the employee
benefit plan described herein.</p>
</div>

<hr>

<br clear="all" />


<div>
<p align="center">PART I</p>

<p align="center"></p>

<p></p>

<p>Information required by Items 1 and 2 of Part I of Form S-8 is
not required to be filed as part of this registration
statement.</p>

<p></p>

<p align="center"></p>

<p align="center">PART II</p>

<p></p>

<p align="center">INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</p>

<p></p>

<p>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Certain
Documents by Reference</p>

<p></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following documents filed pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the "Exchange Act")
are incorporated by reference in this registration statement:<br />
</p>

<ul>
  <li>the latest annual report on Form 10-K of PG&amp;E Corporation
(the "Registrant") for the year ended December&nbsp;31, 2003
(excluding Exhibit 13 which has been superceded by Exhibit 99.1 to
the Registrant&rsquo;s Current Report on Form 8-K filed on June 18,
2004),<br />
  </li>
  <li>the latest annual report on Form 11-K for the PG&amp;E
Corporation Retirement Savings Plan and the PG&amp;E Corporation
Retirement Savings Plan for Union-Represented Employees, and<br />
  </li>
  <li>the latest annual report on Form 11-K for the Pacific Gas and
Electric Company Savings Fund Plan for Union-Represented Employees
which merged into the PG&amp;E Corporation Retirement Savings Plan
for Union-Represented Employees effective on March 1, 2004 ,<br />
  </li>
  <li>the Registrant&rsquo;s Quarterly Report on Form 10-Q for the
quarter ended March 31, 2004,&nbsp;<br />
  </li>
  <li>the Registrant&rsquo;s Quarterly Report on Form 10-Q for the
quarter ended June 30, 2004,<br />
  </li>
  <li>the Registrant&rsquo;s Current Reports on Form 8-K filed on
January&nbsp;22, 2004, February&nbsp;3, 2004, February&nbsp;19,
2004, March 2, 2004, March&nbsp;10, 2004, March&nbsp;12, 2004,
March&nbsp;16, 2004, March 18, 2004, March&nbsp;23, 2004,
March&nbsp;26, 2004, March&nbsp;31, 2004, April 7, 2004,
April&nbsp;12, 2004, April&nbsp;12, 2004, April&nbsp;19, 2004,
April 27, 2004, May&nbsp;4, 2004, May&nbsp;13, 2004 (as amended by
the Registrant&rsquo;s Current Report on Form 8-K/A filed on
May&nbsp;14, 2004), May&nbsp;14, 2004, May&nbsp;25, 2004,
May&nbsp;28, 2004, June&nbsp;18, 2004 (including specifically
Exhibit&nbsp;99.1, which supersedes the information contained in
Exhibit&nbsp;13 to the Registrant&rsquo;s Annual Report on Form
10-K for the year ended December&nbsp;31, 2003 and
Exhibit&nbsp;99.1 to the Registrant&rsquo;s Current Report on Form
8-K filed on March&nbsp;2, 2004), July&nbsp;1, 2004, July 14, 2004,
July 16, 2004, and August 3, 2004 (other than information
furnished, and not filed, pursuant to Items 9 or 12 in any Form 8-K filing);and<br />
  </li>
  <li>the description of the Registrant's common stock filed pursuant
to the Exchange Act, including any amendment or report filed for
the purpose of updating such description.&nbsp;<br />
  </li>
</ul>

<p>All documents filed by the Registrant or by the PG&amp;E
Corporation Retirement Savings Plan (including the PG&amp;E
Corporation Retirement Savings Plan for Union-Represented
Employees) after the date of this registration statement pursuant
to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, prior
to the filing of a post-effective amendment (that indicates all
securities offered have been sold or deregisters all securities
then remaining unsold), shall be deemed to be incorporated by reference in this
registration statement and to be a part hereof from the date of
filing of such documents (other than information furnished, and not
filed, pursuant to Items 9 or 12 in any Form 8-K filing or any
future item that permits the Registrant to furnish, rather than
file, information).&nbsp;</p>

<hr>

<p>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description of
Securities.</p>

<p></p>

<p>Not applicable.</p>

<p></p>

<p></p>

<p>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interests of Named Experts
and Counsel.</p>

<p></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gary
P. Encinas, Chief Counsel, Corporate, for PG&amp;E Corporation, has
provided an opinion regarding the validity of the
Registrant&rsquo;s common stock.&nbsp; Mr.&nbsp;Encinas and other
members of the PG&amp;E Corporation Law Department who will
participate in consideration of legal matters related to the common
stock, together with members of their respective families, own in
the aggregate approximately 22,213 shares of the Registrant&rsquo;s
common stock and options to purchase an additional 131,409
shares.</p>

<p></p>

<p>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Officers
and Directors.</p>

<p></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant is a California corporation.&nbsp; Section&nbsp;317 of
the California Corporations Code provides for indemnification of a
corporation&rsquo;s directors and officers under certain
circumstances.&nbsp; The Registrant&rsquo;s articles of
incorporation authorize the Registrant to provide indemnification
of any person who is or was a director, officer, employee or other
agent of the Registrant, or is or was serving at the
Registrant&rsquo;s request as a director, officer, employee or
agent of another foreign or domestic corporation, partnership,
joint venture, trust or other enterprise, or was a director,
officer, employee or agent of a foreign or domestic corporation
which was a predecessor corporation of the Registrant or of another
enterprise at the request of the predecessor corporation through
its bylaws, resolutions of the Registrant&rsquo;s board of
directors, agreements with agents, vote of shareholders or
disinterested directors, or otherwise, in excess of the
indemnification otherwise permitted by Section&nbsp;317 of the
California Corporations Code, subject only to the applicable limits
set forth in Section&nbsp;204 of the California Corporations
Code.&nbsp; The Registrant&rsquo;s articles of incorporation also
eliminate the liability of its directors to the fullest extent
permissible by California law. The Registrant&rsquo;s Board of
Directors has adopted a resolution regarding the Registrant&rsquo;s
policy of indemnification and the Registrant maintains insurance
that insures directors and officers of the Registrant against
certain liabilities.&nbsp;</p>

<p></p>

<p></p>

<p>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption from Registration
Claimed.</p>

<p></p>

<p>Not applicable.</p>

<p></p>

<p></p>

<p>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.<br />
</p>

<blockquote>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p>4.1&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>Restated Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit 3.1 of the Registrant&rsquo;s
Quarterly Report on Form&nbsp;10-Q for the quarter ended
March&nbsp;31, 2003, File No.&nbsp;1-12609)</p>
</td>
</tr>

<tr>
<td valign="top">
<p>4.2</p>
</td>
<td valign="top">&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top">
<p>By-Laws of the Registrant amended as of April&nbsp;21, 2004
(incorporated by reference to Exhibit 3.2 of the Registrant&rsquo;s
Quarterly Report on Form&nbsp;10-Q for the quarter ended
March&nbsp;31, 2004, File No.&nbsp;1-12609)</p>
</td>
</tr>

<tr>
<td valign="top">
<p>5.1</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Opinion of Gary P. Encinas</p>
</td>
</tr>

<tr>
<td valign="top">
<p>5.2</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Internal Revenue Service (IRS) Determination Letter dated March
3, 2003 regarding the PG&amp;E Corporation Retirement Savings
Plan</p>
</td>
</tr>

<tr>
<td valign="top">
<p>5.3</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Internal Revenue Service (IRS) Determination Letter dated March
17, 2004 regarding the PG&amp;E Corporation Retirement Savings Plan
for Union-Represented Employees</p>
</td>
</tr>

<tr>
<td valign="top">
<p>23.1</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Consent of Deloitte &amp; Touche LLP</p>
</td>
</tr>

<tr>
<td valign="top">
<p>23.2</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Consent of Gary P. Encinas (included in Exhibit&nbsp;5.1)</p>
</td>
</tr>

<tr>
<td valign="top">
<p>24.1</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Powers of Attorney</p>
</td>
</tr>

<tr>
<td valign="top">
<p>24.2</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Resolution of the Board of Directors authorizing the execution
of this Registration Statement</p>
</td>
</tr>
</table>

</blockquote>

<p></p>

<p>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings<br />
</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;
The undersigned registrant hereby undertakes:</p>

<p><br />
(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in
which offers or sales are being made of the securities offered
hereby, a post-effective amendment to this registration
statement:<br />
</p>

<blockquote>
  <blockquote>

<table border="0" cellspacing="0" cellpadding="0" width="511">
<tr>
<td valign="top">
<p align="right">(i)&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>To include any prospectus required by Section 10(a)(3) of the
Securities Act of 1933;</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p align="right">(ii)&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>To reflect in the prospectus any facts or events arising after
the effective date of the registration statement (or the most
recent post-effective amendment thereof) which, individually or in
the aggregate, represent a fundamental change in the information
set forth in the registration statement; and</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p align="right">(iii)&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>To include any material information with respect to the plan of
distribution not previously disclosed in this registration
statement or any material change to such information in this
registration statement;</p>
</td>
</tr>
</table>

  </blockquote>
</blockquote>

<p><u><br />
provided</u>, <u>however</u>, that the undertakings set forth in
paragraphs (i) and (ii) above do not apply if the information
required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the registrant
pursuant to Section 13 or Section 15(d) of the Securities Exchange
Act of 1934 that are incorporated by reference in this registration
statement.</p>

<p></p>

<p>(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of
determining any liability under the Securities Act of 1933, each
such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof;</p>

<p></p>

<p>(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by
means of a post-effective amendment any of the securities being
registered which remain unsold at the termination of the
offering.</p>

<p></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(b)&nbsp; The undersigned registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of
1933, each filing of the registrant&rsquo;s annual report pursuant
to Section 13(a) or Section 15(d) of the Securities Exchange Act of
1934 that is incorporated by reference in the registration
statement shall be deemed to be a new registration statement
relating to the securities offered herein, and the offering of such
securities at that time shall be deemed to be the initial bona fide
offering thereof.</p>

<p></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act
of 1933 may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or
otherwise, the registrant has been advised that in the opinion of
the Securities and Exchange Commission such indemnification is
against public policy as expressed in the Act, and is, therefore,
unenforceable.&nbsp; In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant
of expenses incurred or paid by a director, officer or controlling
person of such registrant in the successful defense of any action,
suit or proceeding) is asserted by such director, officer or
controlling person in connection with the securities being
registered, such registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question of
whether such indemnification by it is against public policy as
expressed in the Act and will be governed by the final adjudication
of such issue.</p>

<hr>
<p align="center">

<br clear="all" />


SIGNATURES

<p align="center"></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Registrant.&nbsp; Pursuant to the requirements of the
Securities Act of 1933, the Registrant certifies that it has
reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City and County of San Francisco, State of
California, on the 4th day of August, 2004.</p>

<p></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>

<div align="center">
<blockquote>
<table border="0" cellspacing="0" cellpadding="0" width="55%">
<tr>
<td colspan="3" valign="top">
<p><b>PG&amp;E CORPORATION</b></p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>By</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p><u>Robert D. Glynn, Jr.*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Robert D. Glynn, Jr.</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Chairman, Chief Executive Officer<br />
 and President</p>
</td>
</tr>
</table>
</blockquote>
</div>

<p></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of
the Securities Act of 1933, this Registration Statement has been
signed by the following persons in the capacities indicated and on
the dates indicated.</p>

<p></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="100%">
<tr>
<td nowrap valign="bottom">
<p align="center"><b>Signature</b></p>

<div align="center">

<hr size="1" width="100%" noshade color="gray" align="center" />
</div>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td nowrap valign="bottom">
<p align="center"><b>Title</b></p>

<div align="center">

<hr size="1" width="100%" noshade color="gray" align="center" />
</div>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td nowrap valign="bottom">
<p align="center"><b>Date</b></p>

<div align="center">

<hr size="1" width="100%" noshade color="gray" align="center" />
</div>
</td>
</tr>

<tr>
<td valign="top">
<p><u>Robert D. Glynn, Jr.*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Chairman of the Board of Directors, Chief Executive</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>Robert D. Glynn, Jr.</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Officer and President (Principal Executive Officer)</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>Peter A. Darbee*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Senior Vice President and Chief</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>Peter A. Darbee</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Financial Officer (Principal Financial Officer)</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>Christopher P. Johns*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Senior Vice President and</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>Christopher P. Johns</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Controller (Principal Accounting Officer)</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>David R. Andrews*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Director</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>David R. Andrews</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>Leslie S. Biller*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Director</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>Leslie S. Biller</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>David A. Coulter*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Director</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>David A. Coulter</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>C. Lee Cox*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Director</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>C. Lee Cox</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>David M. Lawrence*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Director</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>David M. Lawrence, M.D.</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>Mary S. Metz*
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Director</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>August 4, 2004</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;Mary S. Metz</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>
<u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom"></td>
<td valign="top"></td>
<td valign="bottom"></td>
<td valign="top"></td>
</tr>

<tr>
<td valign="top">
<p>Barry Lawson Williams</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>Director</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>*By:&nbsp; Gary P.
Encinas&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
<td valign="bottom">
<p>&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;</p>
</td>
</tr>

<tr>
<td colspan="5" valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Gary P.
Encinas<br />
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Attorney-in-fact</p>

<p>&nbsp;</p>
</td>
</tr>
</table>
</div>

<p></p>

<p></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan.&nbsp; Pursuant to the
requirements of the Securities Act of 1933, the administrators of
the Plan listed below has duly caused this registration statement
to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City and County of San Francisco, State of
California, on the 4th day of August, 2004.</p>

<p></p>

<p></p>

<blockquote>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>PG&amp;E CORPORATION RETIREMENT SAVINGS PLAN</p>
</td>
</tr>

<tr>
<td valign="top">
  <blockquote>
    <p>&nbsp;</p>
  </blockquote>
</td>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(INCLUDING THE PG&amp;E
CORPORATION<br>
RETIREMENT SAVINGS PLAN FOR UNION-REPRESENTED EMPLOYEES)</p>

</td>
</tr>
</table>

</blockquote>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>By&nbsp;&nbsp;&nbsp; <u>Bruce R. Worthington</u><br />
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Bruce R.
Worthington<br />
 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chairman, Employee
Benefit Committee</p>
</td>
</tr>
</table>

<p>
&nbsp;
&nbsp;</p>

<p></p>
</div>

<hr>

<br clear="all" />


<div>
<p align="center">EXHIBIT INDEX</p>

<p></p>

<p></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>4.1&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>Restated Articles of Incorporation of the Registrant
(incorporated by reference to Exhibit 3.1 of the Registrant&rsquo;s
Quarterly Report on Form&nbsp;10-Q for the quarter ended
March&nbsp;31, 2003, File No.&nbsp;1-12609)</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>4.2</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>By-Laws of the Registrant amended as of April&nbsp;21, 2004
(incorporated by reference to Exhibit 3.2 of the Registrant&rsquo;s
Quarterly Report on Form&nbsp;10-Q for the quarter ended
March&nbsp;31, 2004, File No.&nbsp;1-12609)</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>5.1</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Opinion of Gary P. Encinas</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>5.2</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Internal Revenue Service (IRS) Determination Letter dated March
3, 2003 regarding the PG&amp;E Corporation Retirement Savings
Plan</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>5.3</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Internal Revenue Service (IRS) Determination Letter dated March
17, 2004 regarding the PG&amp;E Corporation Retirement Savings Plan
for Union-Represented Employees</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>23.1</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Consent of Deloitte &amp; Touche LLP</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>23.2</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Consent of Gary P. Encinas (included in Exhibit&nbsp;5.1)</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>24.1</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Powers of Attorney</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>24.2</p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Resolution of the Board of Directors authorizing the execution
of this Registration Statement</p>
</td>
</tr>
</table>
</div>

<p></p>

</div>
</body>
</html>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5-1.htm
<DESCRIPTION>OPINION OF GARY P. ENCINAS
<TEXT>
<html>
<head>
<title>OPINION OF GARY P. ENCINAS 8/4/04</title>
</head>
<body>
<div>
<p align="right">EXHIBIT 5.1</p>

<p></p>

<p align="center">[LETTERHEAD OF GARY P. ENCINAS]</p>

<p></p>

<p></p>

<p>August 4, 2004</p>

<p></p>

<p></p>

<p>PG&amp;E Corporation</p>

<p>One Market, Spear Tower</p>

<p>Suite 2400</p>

<p>San Francisco, CA 94105</p>

<p></p>

<table border="0" cellspacing="0" cellpadding="0" width="517">
<tr>
<td valign="top">
<p>Re:&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>&nbsp;&nbsp;&nbsp;</p>
</td>
<td valign="top">
<p>Registration Statement on Form S-8 Relating to the PG&amp;E
Corporation Retirement Savings Plan and the PG&amp;E Corporation
Retirement Savings Plan for Union-Represented Employees</p>
</td>
</tr>
</table>

<p></p>

<p>Ladies and Gentlemen:</p>

<p></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At
your request, I, Chief Counsel, Corporate, for PG&amp;E
Corporation, a California corporation, am rendering this opinion in
connection with the offer and sale of 45,000,000 shares of PG&amp;E
Corporation&rsquo;s common stock (the &ldquo;Shares&rdquo;)
pursuant to the PG&amp;E Corporation Retirement Savings Plan and
the PG&amp;E Corporation Retirement Savings Plan for
Union-Represented Employees (the "Plans") as described in the
above-referenced Registration Statement (the &ldquo;Registration
Statement&rdquo;).</p>

<p></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I,
or other members of PG&amp;E Corporation&rsquo;s Law Department
acting under my direction and under my supervision, have examined
instruments, documents, and records which I deemed relevant and
necessary for the basis of my opinion herein after expressed.&nbsp;
In such examination, I have assumed the following: (a) the
authenticity of original documents and the genuineness of all
signatures; (b) the conformity to the originals of all documents
submitted to me as copies; and (c) the truth, accuracy and
completeness of the information, representations and warranties
contained in the records, documents, instruments and certificates I
have reviewed.</p>

<p></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based
on such examination, I am of the opinion that the Shares, when
issued in accordance with the provisions of the Plans, will be
legally and validly issued, fully paid and nonassessable.</p>

<p></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
express no opinion as to matters of law in jurisdictions other than
the State of California and federal law of the United States.</p>

<p></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I
hereby consent to the filing of this opinion as an exhibit to this
Registration Statement and to the use of my name wherever it
appears in said Registration Statement.&nbsp; In giving such
consent, I do not consider that I am an "expert" within the meaning
of such term as used in the Securities Act of 1933, as amended, or
the rules and regulations of the Securities and Exchange Commission
issued thereunder, with respect to any part of the Registration
Statement, including this opinion as an exhibit or otherwise.<br />
</p>

<p>Very truly yours,<br />
<br />
<i>GARY P. ENCINAS</i><br />
<br />
GARY P. ENCINAS</p>
</div>
</body>
</html>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.2
<SEQUENCE>3
<FILENAME>ex5-2.htm
<DESCRIPTION>IRS DETERMINATION LETTER DATED MARCH 3, 2003
<TEXT>
<html>
<head>
<title>Exhibit 5.2</title>
</head>
<body>
<div>
<p align="right"><font size="3" face="Times New Roman">Exhibit
5.2</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<table border="0" cellspacing="0" cellpadding="0" width="670">
<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">INTERNAL REVENUE
SERVICE<br />
 P. O. BOX 2508<br />
 CINCINNATI, OH&nbsp; 45201</font></p>
</td>
<td valign="top">
<p><font size="2" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p align="right"><font size="2" face="Times New Roman">DEPARTMENT
OF THE TREASURY</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Employer Identification
Number:</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">Date:&nbsp; March 03,
2003</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face=
"Times New Roman">&nbsp;94-3234914</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">DLN:</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face=
"Times New Roman">&nbsp;17007011014012</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">PG&amp;E
CORPORATION</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Person to
Contact:</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;ONE MARKET STREET,
SPEAR TOWER</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;MARK E.
HEFFKE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ID#
31654</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">SAN FRANCISCO, CA&nbsp;
94105-0000</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Contact Telephone
Number:</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;(877)
829-5500</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Plan Name:</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;PG&amp;E CORPORATION
RETIREMENT SAVINGS</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;PLAN</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Plan Number:
001</font></p>
</td>
</tr>
</table>

<p><font size="3" face="Times New Roman">Dear Applicant:</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
have made a favorable determination on the plan identified above
based on the information you have supplied.&nbsp; Please keep this
letter, the application forms&nbsp; submitted to request this
letter and all correspondence with the Internal Revenue Service
regarding your application for a determination letter in your
permanent records.&nbsp; You must retain this information to
preserve your reliance on this letter.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Continued
qualification of the plan under its present form will depend on its
effect in operation.&nbsp; See section 1.401-1(b) (3) of the Income
Tax Regulations.&nbsp; We will review the status of the plan in
operation periodically.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
enclosed Publication 794 explains the significance and the scope of
this favorable determination letter based on the determination
requests selected on your application forms.&nbsp; Publication 794
describes the information that must be retained to have reliance on
this favorable determination letter.&nbsp; The publication also
provide examples of the effect of a plan&rsquo;s operation on its
qualified status and discusses the reporting requirements for
qualified plans.&nbsp; Please read Publication 794.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
letter relates only to the status of your plan under the Internal
Revenue Code.&nbsp; It is not a determination regarding the effect
of other federal or local statutes.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
determination is subject to your adoption of the proposed
amendments submitted in your letter dated December 28, 2001.&nbsp;
The proposed amendments should be adopted on or before the date
prescribed by the regulations under Code section 401(b).</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
determination also applies to the proposed amendments dated
December 17, 2002.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
letter considers the changes in qualification requirements made by
the Uruguay Round Agreements Act. Pub. L. 103-465, the Small
Business Job Protection Act of 1996, Pub. L. 104-188, the Uniformed
Services Employment and Reemployment Rights Act of 1994, Pub. L.
103-353, the Taxpayer Relief Act</font></p>

<p align="right"><font size="3" face=
"Times New Roman">Letter&nbsp;&nbsp; 835&nbsp; (DO/CG)<br>
</font></p>

<hr>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-2-</font></p>

<p><font size="3" face="Times New Roman">PG&amp;E
CORPORATION</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman">of 1997, Pub. L. 105-34,
the Internal Revenue Service Restructuring and Reform Act of 1998,
Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000,
Pub. L. 106-554.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
letter may not be relied on with respect to whether the plan
satisfies the requirements of section 401(a) of the Code, as
amended by the Economic Growth and Tax Relief Reconciliation Act of
2001, Pub. L. 107-16.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
requirement for employee benefits plans to file summary plan
description (SPD) with the U.s. Department of Labor was eliminated
effective August 5, 1997.&nbsp; For more details, call
1-800-998-7542 for a free copy of the SPD card.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
information on the enclosed addendum is an integral part of this
determination.&nbsp; Please be sure to read and keep it with this
letter.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
have sent a copy of this letter to your representative as indicated
in the power of attorney.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
you have questions concerning this matter, please contact the
person whose name and telephone number are shown above.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">Sincerely
yours,</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">PAUL T. SCHULTZ</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face=
"Times New Roman">_________________________________</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Paul T. Schultz</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Director,</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Employee Plans Rulings
&amp; Agreements</font></p>
</td>
</tr>
</table>

<p><font size="3" face="Times New Roman">Enclosures:</font></p>

<p><font size="3" face="Times New Roman">Publication&nbsp;
794</font></p>

<p><font size="3" face="Times New Roman">Addendum</font></p>

<p align="right"><font size="3" face="Times New Roman"><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Letter&nbsp; 835 (DO/CG)</font></p>

<font size="3" face="Times New Roman"><br clear="all" />
</font>

<hr>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-3-</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman">PG&amp;E
CORPORATION</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
determination letter also applies to the proposed amendments dated
February 17, 2003.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p align="right"><font size="3" face="Times New Roman"><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Letter&nbsp; 835 (DO/CG)</font></p>

<p><font size="3" face="Times New Roman"></font></p>
</div>
</body>
</html>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.3
<SEQUENCE>4
<FILENAME>ex5-3.htm
<DESCRIPTION>IRS DETERMINATION LETTER DATED MARCH 17, 2004
<TEXT>
<html>
<head>
<title>Exhibit 5.3</title>
</head>
<body>
<div>
<p align="right"><font size="3" face="Times New Roman">Exhibit
5.3</font></p>

<p align="right"><font size="3" face="Times New Roman"></font></p>

<table border="0" cellspacing="0" cellpadding="0" width="670">
<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">INTERNAL REVENUE
SERVICE<br />
 P. O. BOX 2508<br />
 CINCINNATI, OH&nbsp; 45201</font></p>
</td>
<td valign="top">
<p><font size="2" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p align="right"><font size="2" face="Times New Roman">DEPARTMENT
OF THE TREASURY</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top">
<p><font size="2" face="Times New Roman">Employer Identification
Number:</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">Date:&nbsp; March 17,
2004</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face=
"Times New Roman">&nbsp;94-3234914</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">DLN:</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face=
"Times New Roman">&nbsp;17007011014042</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">PG&amp;E
CORPORATION</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Person to
Contact:</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;ONE MARKET
STREET</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;CHARLOTTE
BARTELT&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ID#
52074</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">C/O BRUCE R.
WORTHINGTON</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Contact Telephone
Number:</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">SPEAR STREET TOWER, SUITE
400</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;(877)
829-5500</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p><font size="2" face="Times New Roman">SAN FRANCISCO, CA&nbsp;
94105-0000</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Plan Name:</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;PG&amp;E CORPORATION
RETIREMENT SAVINGS</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">&nbsp;PLAN FOR
UNION-REPRESENTED</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">Plan Number:
003</font></p>
</td>
</tr>
</table>

<p><font size="2" face="Times New Roman"></font></p>

<p><font size="3" face="Times New Roman">Dear Applicant:</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
have made a favorable determination on the plan identified above
based on the information you have supplied.&nbsp; Please keep this
letter, the application forms submitted to request this letter and
all correspondence with the Internal Revenue Service regarding your
application for a determination letter in your permanent
records.&nbsp; You must retain this information to preserve your
reliance on this letter.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Continued
qualification of the plan under its present form will depend on its
effect in operation.&nbsp; See section 1.401-1(b) (3) of the Income
Tax Regulations.&nbsp; We will review the status of the plan in
operation periodically.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
enclosed Publication 794 explains the significance and the scope of
this favorable determination letter based on the determination
requests selected on your application forms.&nbsp; Publication 794
describes the information that must be retained to have reliance on
this favorable determination letter.&nbsp; The publication also
provide examples of the effect of a plan&rsquo;s operation on its
qualified status and discusses the reporting requirements for
qualified plans.&nbsp; Please read Publication 794.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
letter relates only to the status of your plan under the Internal
Revenue Code.&nbsp; It is not a determination regarding the effect
of other federal or local statutes.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
determination is subject to your adoption of the proposed
amendments submitted in your letter dated March 4, 2004.&nbsp; The
proposed amendments should be adopted on or before the date
prescribed by the regulations under Code section 401(b).</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
determination also applies to the proposed amendments dated
December 28, 2001.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
determination letter is applicable for the amendment(s) executed on
December 18, 2001.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
determination letter is applicable for the plan adopted
on</font></p>

<p align="right"><font size="3" face=
"Times New Roman">Letter&nbsp;&nbsp; 835 (DO/CG)</font></p>

<hr>

<p align="right">&nbsp;</p>

<p><font size="3" face="Times New Roman">PG&amp;E
CORPORATION&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-2-</font></p>

<p><font size="3" face="Times New Roman">April 2, 2000.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
plan satisfies the requirements of Code section 4975(e)
(7).</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
letter may not be relied on with respect to whether the plan
satisfies the requirements of section 401(a) of the Code, as
amended by the Economic Growth and Tax Relief Reconciliation Act of
2001, Pub. L. 107-16.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
requirement for employee benefits plans to file summary plan
description (SPD) with the U.s. Department of Labor was eliminated
effective August 5, 1997.&nbsp; For more details, call
1-800-998-7542 for a free copy of the SPD card.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
have sent a copy of this letter to your representative as indicated
in the power of attorney.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
you have questions concerning this matter, please contact the
person whose name and telephone number are shown above.</font></p>

<p><font size="3" face="Times New Roman"></font></p>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">Sincerely
yours,</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face=
"Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">PAUL T. SCHULTZ</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face=
"Times New Roman">_________________________________</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Paul T. Schultz</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Director,</font></p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Employee Plans Rulings
&amp; Agreements</font></p>
</td>
</tr>
</table>

<p><font size="3" face="Times New Roman">Enclosures:</font></p>

<p><font size="3" face="Times New Roman">Publication&nbsp;
794</font></p>

<p align="right"><font size="3" face="Times New Roman"><br />
<br />
<br />
<br />
<br />
Letter&nbsp; 835 (DO/CG)</font></p>

<p><font size="3" face="Times New Roman"></font></p>
</div>
</body>
</html>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>ex23-1.htm
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE LLP
<TEXT>
<html>
<head>
<title>EXHIBIT 23.1 D&amp;T</title>
</head>
<body>
<div>
<p align="right">EXHIBIT 23.1</p>

<p align="center">[LETTERHEAD OF DELOITTE &amp; TOUCHE LLP]</p>

<p><b>Consent of Independent Registered Public Accounting
Firm</b></p>

<p>We consent to the incorporation by reference in this
Registration Statement of PG&amp;E Corporation on Form&nbsp;S-8 of
our reports dated February 18, 2004 (March 1, 2004 as to the last
three paragraphs of Note 1 and June 18, 2004 as to the first three
paragraphs of &ldquo;Adoption of New Accounting Policies&rdquo; in
Note 1), (which reports express an unqualified opinion and include
explanatory paragraphs relating to accounting changes, a revision
to the 2002 and 2001 financial statements of PG&amp;E Corporation
and going concern uncertainties), appearing in the current report
on Form 8-K dated June 18, 2004 of PG&amp;E Corporation and Pacific
Gas and Electric Company for the year ended December 31, 2003 and
our reports dated June 25, 2004, appearing in the Annual Report on
Form 11-K of the PG&amp;E Corporation Retirement Savings Plan and
the PG&amp;E Corporation Retirement Savings Plan for
Union-Represented Employees for the year ended December 31, 2003,
and in the Annual Report on Form 11-K of the Pacific Gas and
Electric Company Savings Fund Plan for Union Represented Employees
for the year ended December 31, 2003.</p>

<p><u>DELOITTE &amp; TOUCHE LLP</u></p>

<p>DELOITTE &amp; TOUCHE LLP</p>

<p>August 3, 2004</p>
</div>
</body>
</html>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>6
<FILENAME>ex24-1.htm
<DESCRIPTION>POWERS OF ATTORNEY
<TEXT>
<html>
<head>
<title>Exhibit 24.1</title>
</head>
<body>
<div>
<p align="right"><b>Exhibit 24.1</b></p>

<p align="center"><b>POWER OF ATTORNEY</b></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
of the undersigned Directors of PG&amp;E Corporation (the
&ldquo;Corporation&rdquo;) hereby constitutes and appoints LINDA
Y.H. CHENG, WONDY S. LEE, ERIC MONTIZAMBERT, GARY P. ENCINAS, JOHN
E. FORD, and KATHLEEN M. HAYES, and each of them, as his or her
attorneys in fact with full power of substitution and
resubstitution to sign in his or her capacity as such Director of
said Corporation:<br />
</p>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(A)</p>
</blockquote>
</td>
<td valign="top">
<p>a Registration Statement to be filed with the Securities and
Exchange Commission relating to the offer and sale of
45&nbsp;million shares of common stock of the Corporation under the
PG&amp;E Corporation Retirement Savings Plan and participant
interests under the Plan, and</p>
</td>
</tr>
<tr>
<td valign="top">
</td>
<td valign="top">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</td>
</tr>
</table>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(B)</p>
</blockquote>
</td>
<td valign="top">
<p>any and all amendments and other filings or documents related to
such Registration Statement.</p>
</td>
</tr>
</table>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
of the undersigned hereby ratifies all that said attorneys in fact
or any of them may do or cause to be done by virtue hereof.</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, we have signed these presents this 16th day of
June, 2004.</p>

<blockquote>
  <blockquote>

<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p><u>DAVID R. ANDREWS</u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><u>ROBERT D. GLYNN, JR.</u></p>
</td>
</tr>

<tr>
<td valign="top">
<p>David R. Andrews<br />
<br />
 </p>
</td>
<td valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top">
<p>Robert D. Glynn, Jr.</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>LESLIE S. BILLER</u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><u>DAVID M. LAWRENCE, MD</u></p>
</td>
</tr>

<tr>
<td valign="top">
<p>Leslie S. Biller<br />
<br />
 </p>
</td>
<td valign="top"></td>
<td valign="top">
<p>David M. Lawrence, MD</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>DAVID A COULTER</u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><u>MARY. S. METZ</u></p>
</td>
</tr>

<tr>
<td valign="top">
<p>David A. Coulter<br />
<br />
 </p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Mary S. Metz</p>
</td>
</tr>

<tr>
<td valign="top">
<p><u>C. LEE COX</u></p>
</td>
<td valign="top"></td>
<td valign="top"><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></td>
</tr>

<tr>
<td valign="top">
<p>C. Lee Cox<br />
 </p>
</td>
<td valign="top"></td>
<td valign="top">
<p>Barry Lawson Williams<br />
 </p>
</td>
</tr>
</table>

  </blockquote>
</blockquote>
<hr>

<p align="center"><b>POWER OF ATTORNEY</b></p>

<p align="center"><b></b></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ROBERT
D. GLYNN, JR., the undersigned, Chairman of the Board, Chief
Executive Officer, and President of PG&amp;E Corporation (the
&ldquo;Corporation&rdquo;), hereby constitutes and appoints LINDA
Y.H. CHENG, WONDY S. LEE, ERIC MONTIZAMBERT, GARY P. ENCINAS, JOHN
E. FORD, and KATHLEEN M. HAYES, and each of them, as his attorneys
in fact with full power of substitution and resubstitution to sign
and file with the Securities and Exchange Commission in his
capacity as Chairman of the Board, Chief Executive Officer, and
President (principal executive officer) of said Corporation:<br />
</p>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(A)</p>
</blockquote>
</td>
<td valign="top">
<p>a Registration Statement to be filed with the Securities and
Exchange Commission relating to the offer and sale of
45&nbsp;million shares of common stock of the Corporation under the
PG&amp;E Corporation Retirement Savings Plan and participant
interests under the Plan, and</p>
</td>
</tr>
<tr>
<td valign="top">
</td>
<td valign="top">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</td>
</tr>
</table>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(B)</p>
</blockquote>
</td>
<td valign="top">
<p>any and all amendments and other filings or documents related to
such Registration Statement.</p>
</td>
</tr>
</table>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned hereby ratifies all that said attorneys in fact or any
of them may do or cause to be done by virtue hereof.</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, I have signed these presents this 16th day of
June, 2004.</p>

<blockquote>
  <blockquote>
    <blockquote>
      <blockquote>
        <blockquote>
          <blockquote>

<table border="0" cellspacing="0" cellpadding="0" width="242">
<tr>
<td valign="top" width="6"></td>
<td valign="top" width="232">
<p><u>ROBERT D. GLYNN, JR.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
</tr>

<tr>
<td valign="top" width="6"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
<td valign="top" width="232"></td>
</tr>

<tr>
<td valign="top" width="6"></td>
<td valign="top" width="232">
<p>Robert D. Glynn, Jr.</p>
</td>
</tr>
</table>

          </blockquote>
        </blockquote>
      </blockquote>
    </blockquote>
  </blockquote>
</blockquote>

<br clear="all" />


<hr>


<p align="center"><b>POWER OF ATTORNEY</b></p>

<p align="center"><b></b></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;PETER
A. DARBEE, the undersigned, Senior Vice President and Chief
Financial Officer of PG&amp;E Corporation (the
&ldquo;Corporation&rdquo;), hereby constitutes and appoints LINDA
Y.H. CHENG, WONDY S. LEE, ERIC MONTIZAMBERT, GARY P. ENCINAS, JOHN
E. FORD, and KATHLEEN M. HAYES, and each of them, as his attorneys
in fact with full power of substitution and resubstitution to sign
and file with the Securities and Exchange Commission in his
capacity as Senior Vice President and Chief Financial Officer
(principal financial officer) of said Corporation:<br />
</p>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(A)</p>
</blockquote>
</td>
<td valign="top">
<p>a Registration Statement to be filed with the Securities and
Exchange Commission relating to the offer and sale of
45&nbsp;million shares of common stock of the Corporation under the
PG&amp;E Corporation Retirement Savings Plan and participant
interests under the Plan, and</p>
</td>
</tr>
<tr>
<td valign="top">
</td>
<td valign="top">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</td>
</tr>
</table>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(B)</p>
</blockquote>
</td>
<td valign="top">
<p>any and all amendments and other filings or documents related to
such Registration Statement.</p>
</td>
</tr>
</table>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned hereby ratifies all that said attorneys in fact or any
of them may do or cause to be done by virtue hereof.</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, I have signed these presents this 16th day of
June, 2004.</p>

<blockquote>
  <blockquote>
    <blockquote>
      <blockquote>
        <blockquote>
          <blockquote>

<table border="0" cellspacing="0" cellpadding="0" width="254">
<tr>
<td valign="top" width="72">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top" width="178">
<p><u>PETER A. DARBEE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
</tr>

<tr>
<td valign="top" width="72"></td>
<td valign="top" width="178"></td>
</tr>

<tr>
<td valign="top" width="72"></td>
<td valign="top" width="178">
<p>Peter A. Darbee</p>
</td>
</tr>
</table>

          </blockquote>
        </blockquote>
      </blockquote>
    </blockquote>
  </blockquote>
</blockquote>

<br clear="all" />


<hr>


<p align="center"><b>POWER OF ATTORNEY</b></p>

<p align="center"><b></b></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CHRISTOPHER
P. JOHNS, the undersigned, Senior Vice President and Controller of
PG&amp;E Corporation, hereby constitutes and appoints LINDA Y.H.
CHENG, WONDY S. LEE, ERIC MONTIZAMBERT, GARY P. ENCINAS, JOHN E.
FORD, and KATHLEEN HAYES, and each of them, as his attorneys in
fact with full power of substitution and resubstitution, to sign
and file with the Securities and Exchange Commission in his
capacity as Senior Vice President and Controller (principal
accounting officer) of said Corporation:<br />
</p>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(A)</p>
</blockquote>
</td>
<td valign="top">
<p>a Registration Statement to be filed with the Securities and
Exchange Commission relating to the offer and sale of
45&nbsp;million shares of common stock of the Corporation under the
PG&amp;E Corporation Retirement Savings Plan and participant
interests under the Plan, and</p>
</td>
</tr>
<tr>
<td valign="top">
</td>
<td valign="top">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</td>
</tr>
</table>

<table border="0" cellspacing="0" cellpadding="0" width="535">
<tr>
<td valign="top">
<blockquote>
<p>(B)</p>
</blockquote>
</td>
<td valign="top">
<p>any and all amendments and other filings or documents related to
such Registration Statement.</p>
</td>
</tr>
</table>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned hereby ratifies all that said attorneys in fact or any
of them may do or cause to be done by virtue hereof.</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN
WITNESS WHEREOF, I have signed these presents this 16th day of
June, 2004.</p>

<blockquote>
  <blockquote>
    <blockquote>
      <blockquote>
        <blockquote>
          <blockquote>

<table border="0" cellspacing="0" cellpadding="0" width="291">
<tr>
<td valign="top" width="56">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td valign="top" width="231">
<p><u>CHRISTOPHER P. JOHNS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
</tr>

<tr>
<td valign="top" width="56"></td>
<td valign="top" width="231"></td>
</tr>

<tr>
<td valign="top" width="56"></td>
<td valign="top" width="231">
<p>Christopher P. Johns</p>
</td>
</tr>
</table>
          </blockquote>
        </blockquote>
      </blockquote>
    </blockquote>
  </blockquote>
</blockquote>
</div>
</body>
</html>


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.2
<SEQUENCE>7
<FILENAME>ex24-2.htm
<DESCRIPTION>AUTHORIZING RESOLUTION
<TEXT>
<html>
<head>
<title>Exhibit 24.2</title>
</head>
<body>
<div>
<p align="right"><b>Exhibit 24.2</b></p>

<p align="center"><b><u>RESOLUTION OF THE</u></b></p>

<p align="center"><b><u>BOARD OF DIRECTORS OF</u></b></p>

<p align="center"><b><u>PG&amp;E CORPORATION</u></b></p>

<p align="center"><u></u></p>

<p align="center"><u>June 16, 2004</u></p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
this corporation has adopted a tax-qualified savings plan, the
PG&amp;E Corporation Retirement Savings Plan (the
&ldquo;Plan&rdquo;), for the benefit of certain employees of this
corporation and its subsidiaries;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
the Plan includes the PG&amp;E Corporation Retirement Savings Plan
for Union-Represented Employees for the benefit of certain
union-represented employees of Pacific Gas and Electric
Company;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
the Plan provides that the Employee Benefit Committee shall direct
the trustee of the Plan to purchase common stock either (i)
directly or indirectly from the corporation or any shareholder of
the corporation, or (ii) through transactions on a national
securities exchange;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
this Board of Directors, by resolution adopted on
February&nbsp;17,&nbsp;1999, previously authorized the offer and
sale of 20 million shares of common stock of this corporation to
participants in the Plan through investment in the PG&amp;E
Corporation common stock fund;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
the Board of Directors, by resolution adopted on September 19,
2000, previously authorized the offer and sale of 25 million shares
of common stock of this corporation to participants in the Pacific
Gas and Electric Company Savings Fund Plan for Union-Represented
Employees (the &ldquo;Savings Fund Plan&rdquo;) through investment
in the PG&amp;E Corporation common stock fund;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
registration statements covering the offer and sale of such 45
million shares and participant interests in the Plan and the
Savings Fund Plan, respectively, were filed with the Securities and
Exchange Commission;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
the Savings Fund Plan was merged into the Plan on March 1, 2004,
and the shares remaining under the registration statement relating
to the Savings Fund Plan were added to the registration statement
relating to the Plan;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
as of May 1, 2004, less than 5 million shares remained for offer
and sale to Plan participants under the registration statement
relating to the Plan; and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS,
in order to effectuate the purposes of the Plan, it is desirable
that an additional 45 million shares of the common stock of this
corporation be offered for sale under the Plan;</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NOW,
THEREFORE, BE IT RESOLVED that up to 45 million shares of the
common stock, no par value, of this corporation shall be reserved
for issuance and sale to the trustee at the price and upon the
other terms and conditions provided in the Plan; and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BE
IT FURTHER RESOLVED that the officers and counsel of this
corporation are hereby authorized, jointly and severally, to take
such action and execute such agreements and documents on behalf of
this corporation as may in their judgment be necessary, convenient,
or appropriate to carry out this resolution, including the
preparation, execution, and filing of a registration statement
under the Securities Act of 1933 with the Securities and Exchange
Commission, and any amendments or supplements thereto to effect the
registration under said Act of the offer and sale of said 45
million shares of common stock of this corporation under the Plan
together with an indeterminate amount of participant interests in
the Plan; and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BE
IT FURTHER RESOLVED that LINDA Y.H. CHENG, WONDY S. LEE, ERIC
MONTIZAMBERT, GARY P. ENCINAS, JOHN E. FORD, and KATHLEEN M. HAYES
are hereby authorized, jointly and severally, to sign on behalf of
this corporation said registration statement and all amendments and
supplements thereto to be filed with the Securities and Exchange
Commission, and to do any and all acts necessary to satisfy the
requirements of the Securities Act of 1933 and the regulations of
the Securities and Exchange Commission adopted pursuant thereto
with regard to the filing of said registration statement and all
amendments or supplements thereto; and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BE
IT FURTHER RESOLVED that the Chairman of the Board, the Chief
Executive Officer, the President, the Chief Financial Officer, the
Treasurer, the Corporate Secretary, the Assistant Treasurer, or any
Assistant Corporate Secretary (the &ldquo;Delegated
Officers&rdquo;) are hereby authorized on behalf of this
corporation to sign applications to be made to the New York Stock
Exchange (the &ldquo;NYSE&rdquo;), the Pacific Exchange, and any
other stock exchange as may be deemed appropriate by any of the
Delegated Officers for listing thereon of said 45 million
additional shares of common stock of this corporation, and the
Delegated Officers are further authorized to make such changes
therein, or in any documents or agreements relative thereto, as may
be necessary to conform with requirements for listing, and to
appear, if necessary, before the officials of said exchanges;
and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BE
IT FURTHER RESOLVED that the certificates representing the 45
million shares of common stock may be authenticated by facsimile
signature of the Chairman of the Board and of the Secretary of this
corporation; and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BE
IT FURTHER RESOLVED that Mellon Invester Services LLC
(&ldquo;Mellon&rdquo;), Transfer Agent, is hereby authorized and
requested to countersign, by facsimile signature, and deliver in
accordance with directions of the Corporate Secretary of this
corporation fully paid certificates representing whole shares only
for all or any part of said 45&nbsp;million shares of the common
stock of this corporation when such certificates are duly executed
and authenticated in the manner provided for in this resolution and
also to countersign, by facsimile signature, and deliver additional
fully paid certificates representing all or any part of such stock,
upon receiving and canceling therefor fully paid certificates
representing a like number of shares of the same class of stock
duly assigned and transferred by the registered owner or owners
thereof, their successors, or assigns; and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BE
IT FURTHER RESOLVED that Mellon, Registrar of Transfers, is hereby
authorized and requested to register and countersign, by manual
signature, fully paid certificates, representing whole shares only,
for all or any part of said 45 million shares of the common stock
of this corporation, when such certificates, executed and
authenticated in the manner provided for in this resolution and
countersigned by the facsimile signature of its Transfer Agent, are
presented for registration; and also to register and countersign
additional new fully paid certificates representing all or any part
of such stock when executed, authenticated, and countersigned as
above described and accompanied by canceled old certificates
representing a like number of shares, in lieu of which such new
certificates are to be issued; and</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;BE
IT FURTHER RESOLVED that the officers, counsel, and employees of
this corporation, including said Mellon, as Transfer Agent and
Registrar of Transfers, are hereby authorized and directed to do
any and all things necessary in order to issue and deliver said
shares and the certificates representing said shares.</p>
</div>

<hr>
&nbsp;


<div>
<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I,
LINDA Y.H. CHENG, do hereby certify that I am Corporate Secretary
of PG&amp;E CORPORATION, a corporation organized and existing under
the laws of the State of California; that the above and foregoing
is a full, true, and correct copy of a resolution which was duly
adopted by the Board of Directors of said corporation at a meeting
of said Board which was duly and regularly called and held at the
office of said corporation on June&nbsp;16, 2004; and that this
resolution has never been amended, revoked, or repealed, but is
still in full force and effect.</p>

<p>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WITNESS
my hand and the seal of said corporation hereunto affixed this 2nd
day of August, 2004.</p>

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<td valign="top" width="96"></td>
<td valign="top" width="217">
<p><u>LINDA Y.H. CHENG&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p>
</td>
</tr>

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<td valign="top" width="96"><font size="1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
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<tr>
<td valign="top" width="96"></td>
<td valign="top" width="217">
<p>Linda Y.H. Cheng<br />
 Corporate Secretary<br />
 PG&amp;E CORPORATION</p>
</td>
</tr>
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C&nbsp;&nbsp;O&nbsp;&nbsp;R&nbsp;&nbsp;P&nbsp;&nbsp;O&nbsp;&nbsp;R&nbsp;&nbsp;A&nbsp;&nbsp;T&nbsp;&nbsp;E</p>

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<font size="3">&nbsp;&nbsp;&nbsp;</font>&nbsp;&nbsp;S&nbsp;&nbsp;E&nbsp;&nbsp;A&nbsp;&nbsp;L</p>
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