<SUBMISSION>
<ACCESSION-NUMBER>0001004980-05-000254
<TYPE>S-8
<PUBLIC-DOCUMENT-COUNT>5
<FILING-DATE>20051103
<DATE-OF-FILING-DATE-CHANGE>20051103
<EFFECTIVENESS-DATE>20051103
<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>333-129422
<FILM-NUMBER>051176651
</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>forms8final.htm
<DESCRIPTION>FORM S-8
<TEXT>
<html>
<head>
<title>2006 LTIP</title>
</head>
<body link="blue" vlink="purple">
<div>
<p align="right"><font size="3" face="Times New Roman">As filed with the Securities and Exchange Commission on November 3, 2005<br />
Registration No. 333-__________</font></p>

<div align="center"><font size="3" face="Times New Roman"></font>
<hr size="2" width="100%" align="center" />
</div>

<p align="center"><font size="3" face="Times New Roman">SECURITIES AND EXCHANGE COMMISSION<br />
Washington, D.C. 20549</font></p>

<p align="center"><font size="3" face="Times New Roman">FORM S-8<br />
REGISTRATION STATEMENT<br />
Under<br />
THE SECURITIES ACT OF 1933</font></p>

<p align="center"><font size="3" face="Times New Roman">PG&amp;E CORPORATION<br />
(Exact name of registrant as specified in its charter)</font></p>

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<p align="center"><font size="3" face="Times New Roman">California</font></p>
</td>
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<p align="center"><font size="3" face="Times New Roman">94-3234914</font></p>
</td>
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<tr>
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<p align="center"><font size="3" face="Times New Roman">(State or other jurisdiction</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="3" face="Times New Roman">of incorporation or organization)</font></p>
</td>
<td valign="top">
<p align="center"><font size="3" face="Times New Roman">(I.R.S. Employer Identification No.)</font></p>
</td>
</tr>
</table>
</div>

<p align="center"><font size="3" face="Times New Roman">One Market, Spear Street Tower, Suite 2400<br />
San Francisco, California 94105<br />
(Address of principal executive offices) (zip code)</font></p>

<p align="center"><font size="3" face="Times New Roman">PG&amp;E CORPORATION 2006 LONG-TERM INCENTIVE PLAN<br />
(Full title of the Plan)</font></p>

<p align="center"><font size="3" face="Times New Roman">Gary P. Encinas, Esq.<br />
 One Market, Spear Tower, Suite 400<br />
San Francisco, California 94105<br />
(Name and address of agent for service)</font></p>

<p align="center"><font size="3" face="Times New Roman">Telephone number, including area code, of agent for service: (415) 267-7000</font></p>

<p align="center"><font size="2" face="Times New Roman">CALCULATION OF REGISTRATION FEE</font></p>

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<table border="0" cellspacing="0" cellpadding="0" width="606">
<tr>
<td valign="top" width="151">
<p><font size="2" face="Times New Roman"><br />
<br />
 Title of Each Class<br />
 of Securities to be<br />
 Registered</font></p>
</td>
<td valign="top" width="128">
<p><font size="2" face="Times New Roman"><br />
<br />
<br />
 Amount to be<br />
 Registered</font></p>
</td>
<td valign="top" width="110">
<p><font size="2" face="Times New Roman">Proposed<br />
 Maximum<br />
 Offering<br />
 Price Per<br />
 Share (1)</font></p>
</td>
<td valign="top" width="101">
<p><font size="2" face="Times New Roman">Proposed<br />
 Maximum<br />
 Aggregate<br />
 Offering<br />
 Price</font></p>
</td>
<td valign="top" width="116">
<p><font size="2" face="Times New Roman"><br />
<br />
 Amount of<br />
 Registration Fee</font></p>
</td>
</tr>

<tr>
<td colspan="5" valign="top">
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<hr size="2" width="100%" align="center" />
</div>
</td>
</tr>

<tr>
<td valign="top" width="151">
<p><font size="2" face="Times New Roman">Common stock,</font></p>
</td>
<td valign="top" width="128">
<p><font size="2" face="Times New Roman">12,000,000 shares</font></p>
</td>
<td valign="top" width="110">
<p><font size="2" face="Times New Roman">$36.42</font></p>
</td>
<td valign="top" width="101">
<p><font size="2" face="Times New Roman">$437,040,000</font></p>
</td>
<td valign="top" width="116">
<p><font size="2" face="Times New Roman">$51,439.61</font></p>
</td>
</tr>

<tr>
<td valign="top" width="151">
<p><font size="2" face="Times New Roman">no par value</font></p>
</td>
<td valign="top" width="128">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top" width="110">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top" width="101">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top" width="116">
<p><font size="2" face="Times New Roman">&nbsp;</font></p>
</td>
</tr>
</table>
</div>

<p><font size="1" face="Times New Roman">(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<br />
the high and low prices&nbsp; of the registrant&rsquo;s common stock on October 31, 2005, as reported on the New York Stock Exchange.</font></p>

<p><font size="1" face="Times New Roman">Pursuant to Rule 416, this registration statement also covers securities that may be offered under the above referenced plan to prevent dilution resulting from stock splits, stock dividends, or similar transactions.</font></p>

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

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

<div>
<p align="center"><font size="3" face="Times New Roman">PART I</font></p>

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

<p align="center"><font size="3" face="Times New Roman">PART II</font></p>

<p align="center"><font size="3" face="Times New Roman">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></p>

<p><font size="3" face="Times New Roman">Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporation of Certain Documents by Reference</font></p>

<p><font size="3" face="Times New Roman">The following documents are incorporated by reference in this registration statement: (i) the latest annual report of PG&amp;E Corporation (the &ldquo;Registrant&rdquo;) filed pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), (ii) all other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the annual report referred to in clause (i)
above; and (iii) the description of the Registrant&rsquo;s common stock filed pursuant to the Exchange Act, including any amendment or report filed for the purpose of updating such description.</font></p>

<p><font size="3" face="Times New Roman">All documents filed by the Registrant 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 incorporated by reference in this registration statement and to be a part hereof from the date of filing of such documents.</font></p>

<p><font size="3" face="Times New Roman">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description of Securities.</font></p>

<p><font size="3" face="Times New Roman">Not applicable.</font></p>

<p><font size="3" face="Times New Roman">Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel.</font></p>

<p><font size="3" face="Times New Roman">The legality of the common stock to be offered under the above-referenced plan will be passed upon by Gary P. Encinas, Chief Counsel, Corporate, of PG&amp;E Corporation. Mr. Encinas, together with other members of the PG&amp;E
Corporation Law Department who have participated in the preparation of his opinion, attached hereto as Exhibit 5, beneficially own<font color="blue"> </font>73,007 shares of PG&amp;E Corporation common stock, and hold options to purchase an additional 423,875 shares
of PG&amp;E Corporation common stock.</font></p>

<p><font size="3" face="Times New Roman">Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Officers and Directors.</font></p>

<p><font size="3" face="Times New Roman">Section 317 of the California Corporations Code<font color="black"> provides for indemnification of a corporation&rsquo;s directors and officers under certain circumstances.&nbsp;</font> Article SIXTH of the Registrant&rsquo;s
Articles of Incorporation provide for indemnification of <font color="black">any person who is or was a director, officer, employee or other agent of the Registrant's , 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 the Registrant&rsquo;s 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 317 of the California Corporations Code, subject only to the applicable limits set forth in Section 204 of the California Corporations Code.&nbsp;</font> Article FIFTH of the Registrant&rsquo;s<font color="black"> Articles of Incorporation also
eliminates the liability of the Registrant&rsquo;s directors to the fullest extent permissible under California law.&nbsp;</font> 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.</font></p>

<p><font size="3" face="Times New Roman">Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exemption from Registration Claimed.</font></p>

<p><font size="3" face="Times New Roman">Not applicable.</font></p>

<p><font size="3" face="Times New Roman">Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</font></p>

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<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">5&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">Opinion of Gary P. Encinas, Chief Counsel, Corporate</font></p>
</td>
</tr>

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

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<p><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
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<p><font size="3" face="Times New Roman">23.1</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">Consent of Gary P. Encinas (See exhibit 5 above.)</font></p>
</td>
</tr>

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">23.2</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">Consent of Deloitte &amp; Touche LLP</font></p>
</td>
</tr>

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">24.1</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">Powers of Attorney</font></p>
</td>
</tr>

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

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<td valign="top">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">24.2</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">Resolution of the Board of Directors authorizing the execution of this Registration Statement</font></p>
</td>
</tr>

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

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<td valign="top">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">99</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">PG&amp;E Corporation 2006 Long-Term Incentive Plan, effective as of January 1, 2006 (incorporated by reference to PG&amp;E Corporation&rsquo;s and Pacific Gas and Electric Company&rsquo;s Form 8-K filed April 25, 2005 (File
No. 1&#8209;12609 and File No.&nbsp;1&#8209;2348), Exhibit 99)</font></p>
</td>
</tr>
</table>
</div>

<p><font size="3" face="Times New Roman">Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Undertakings.</font></p>

<p><font size="3" face="Times New Roman">The undersigned registrant hereby undertakes:</font></p>

<p><font size="3" face="Times New Roman">(1)&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:</font></p>

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</font></p>

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

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

<p><font size="2" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font> <i><u><font size="3">provided</font></u></i><i><font size="3">, <u>however</u>,</font></i><font size="3"> that paragraphs
(1) (i) and (1) (ii) do not apply
if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to<font color="black"> the Securities and Exchange Commission</font> 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<font color="black">.</font></font></p>

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

<p><font size="3" face="Times New Roman">(3)&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;</font></p>

<p><font size="3" face="Times New Roman">(4)&nbsp;&nbsp;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 <font color="black">(and, where applicable, each filing of&nbsp; an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934)</font> 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; and</font></p>

<p><font size="3" face="Times New Roman">(5)&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. 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.</font></p>

<div align="center"><font size="3" face="Times New Roman"></font>
<hr size="2" width="100%" align="center" />
</div>

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

<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant. 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 3<sup>rd</sup> day of November, 2005.</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="634">
<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;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">PG&amp;E CORPORATION</font></p>
</td>
</tr>

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

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

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

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">By&nbsp;<u>&nbsp;&nbsp;* PETER A. DARBEE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></font></p>
</td>
</tr>

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

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

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

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

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="691">

<tr>
<td valign="top">
<p align="center"><b><font size="3" face="Times New Roman"><u>Signature</u><br>
&nbsp;</font></b></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><b><u><font size="3" face="Times New Roman">Title</font></u></b></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><b><u><font size="3" face="Times New Roman">Date</font></u></b></p>
</td>
</tr>


<tr>
<td valign="bottom">
<p align="center"><u><font size="2" face="Times New Roman">*PETER A. DARBEE</font></u></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top">
<p align="center"><font size="2" face="Times New Roman">President, Chief Executive Officer, and<br />
 Director (Principal Executive Officer)</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">PETER A. DARBEE</font></p>
</td>
<td valign="top"></td>
<td valign="top"></td>
</tr>

<tr height="19">
<td height="19" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td height="19" valign="top"></td>
<td height="19" valign="top"></td>
<td height="19" valign="top"></td>
<td height="19" valign="top"></td>
</tr>

<tr>
<td valign="bottom">
<p align="center"><u><font size="2" face="Times New Roman">*CHRISTOPHER P. JOHNS</font></u></p>
</td>
<td valign="top"></td>
<td rowspan="3" valign="top">
<p align="center"><font size="2" face="Times New Roman">Senior Vice President, Chief Financial<br />
 Officer and Treasurer (Principal<br />
 Financial Officer)</font></p>
</td>
<td valign="top"></td>
<td rowspan="3" valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">CHRISTOPHER P. JOHNS</font></p>
</td>
<td valign="top"></td>
<td valign="top"></td>
</tr>

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

<tr height="22">
<td height="22" valign="bottom">
<p align="center"><u><font size="2" face="Times New Roman">*G. ROBERT POWELL</font></u></p>
</td>
<td rowspan="2" valign="top"></td>
<td rowspan="2" valign="top">
<p align="center" style="margin-top: 6px"><font size="2" face="Times New Roman">Vice President and Controller (Principal<br />
 Accounting Officer)</font></p>
</td>
<td rowspan="2" valign="top"></td>
<td rowspan="2" valign="top">
<p style="margin-top: 5px"><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr height="22">
<td height="22" valign="top">
<p align="center"><font size="2" face="Times New Roman">G. ROBERT POWELL</font></p>
</td>
</tr>

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

<tr>
<td valign="bottom">
<p align="center"><u><font size="2" face="Times New Roman">*DAVID R. ANDREWS</font></u></p>
</td>
<td valign="top"></td>
<td rowspan="3" valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td rowspan="3" valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">DAVID R. ANDREWS</font></p>
</td>
<td valign="top"></td>
<td valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><u><font size="2" face="Times New Roman">*LESLIE S. BILLER</font></u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">LESLIE S. BILLER</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><u><font size="2" face="Times New Roman">*DAVID A. COULTER</font></u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">DAVID A. COULTER</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
</tr>

<tr height="19">
<td height="19" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td height="19" valign="top"></td>
<td height="19" valign="top"></td>
</tr>

<tr>
<td valign="top">
<p align="center"><u><font size="2" face="Times New Roman">* C. LEE COX</font></u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">C. LEE COX</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><u><font size="2" face="Times New Roman">*ROBERT D. GLYNN, JR.</font></u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">ROBERT D. GLYNN, JR.</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">__________________________</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td valign="top"></td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">MARYELLEN C. HERRINGER</font></p>
</td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
<td valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><u><font size="2" face="Times New Roman">*MARY S. METZ</font></u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">MARY S. METZ</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">____________________</font></p>
</td>
<td valign="top"></td>
<td>
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td></td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">BARBARA L. RAMBO</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><u><font size="2" face="Times New Roman">*BARRY LAWSON WILLIAMS</font></u></p>
</td>
<td valign="top"></td>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">Director</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="2" face="Times New Roman">November 3, 2005</font></p>
</td>
</tr>

<tr>
<td valign="top">
<p align="center"><font size="2" face="Times New Roman">BARRY LAWSON WILLIAMS</font></p>
</td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
<td valign="top"></td>
<td rowspan="2" valign="top"></td>
</tr>

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

<tr>
<td valign="top">
<p align="center"><font size="3" face="Times New Roman">*By: <u>&nbsp;GARY P. ENCINAS</u></font></p>
</td>
<td valign="top"></td>
<td></td>
<td valign="top"></td>
<td></td>
</tr>

<tr>
<td colspan="3" valign="top">
<p><font size="3" face="Times New Roman">Gary P. Encinas, Attorney-in-fact</font></p>
</td>
<td valign="top"></td>
<td></td>
</tr>
</table>
</div>

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

<hr>

<p align="center"><font size="3" face="Times New Roman">EXHIBIT INDEX</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="560">
<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">5</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="Times New Roman">Opinion of Gary P. Encinas, Chief Counsel, Corporate</font></p>
</td>
</tr>

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">23.1</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Consent of Gary P. Encinas (See exhibit 5 above.)</font></p>
</td>
</tr>

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">23.2</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Consent of Deloitte &amp; Touche LLP</font></p>
</td>
</tr>

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">24.1</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Powers of Attorney</font></p>
</td>
</tr>

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">24.2</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">Resolution of the Board of Directors authorizing the execution of this Registration Statement</font></p>
</td>
</tr>

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

<tr>
<td valign="top">
<p><font size="3" face="Times New Roman">99</font></p>
</td>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="Times New Roman">PG&amp;E Corporation 2006 Long-Term Incentive Plan, effective as of January 1, 2006 (incorporated by reference to PG&amp;E Corporation&rsquo;s and Pacific Gas and Electric Company&rsquo;s Form 8-K filed April 25, 2005 (File
No. 1&#8209;12609 and File No.&nbsp;1&#8209;2348), Exhibit 99)</font></p>
</td>
</tr>
</table>
</div>

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

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

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex5.htm
<DESCRIPTION>OPINION OF GARY P. ENCINAS
<TEXT>
<html>
<head>
<title>OPINION OF GARY P. ENCINAS 11/03/05</title>
</head>
<body>
<div>
<p align="right">EXHIBIT 5</p>

<p></p>

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

<p>November 3, 2005</p>

<p><br />
<br />
PG&amp;E Corporation<br />
One Market, Spear Tower<br />
 Suite 2400<br />
San Francisco, CA 94105<br />
<br />
</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 2006 Long Term Incentive Plan</p>
</td>
</tr>
</table>

<p></p>

<p>Ladies and Gentlemen:<br />
<br />
</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 12,000,000 shares of PG&amp;E
Corporation&rsquo;s common stock (the &ldquo;Shares&rdquo;) pursuant to the PG&amp;E Corporation Long Term Incentive Plan (the Plan) as described in the above-referenced Registration Statement (the &ldquo;Registration Statement&rdquo;).<br />
</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.<br />
</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 Plan, will be legally and validly issued, fully paid and nonassessable.<br />
</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.<br />
</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 />
<br />
<u>GARY P. ENCINAS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br />
 GARY P. ENCINAS</p>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex23-2.htm
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE LLP
<TEXT>
<html>
<head>
<title>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</title>
</head>
<body>
<div>
<p align="right"><b><font face="Arial">Exhibit 23.2</font></b></p>

<p><b></b></p>

<p><b><font face="Arial">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</font><br />
</b></p>

<p>We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated February 16, 2005, (October 27, 2005 as to the ninth paragraph of Note 1), (which reports on the financial statements express an unqualified opinion and
include an explanatory paragraph relating to accounting changes and changes in certain classifications) relating to the financial statements and financial statement schedules of PG&amp;E Corporation and Pacific Gas and Electric Company, and our reports dated February
16, 2005 relating to management's report on the effectiveness of internal control over financial reporting for the year ended December 31, 2004 included in the Current Report on Form 8-K dated October 28, 2005 as amended on October 31, 2005 of PG&amp;E Corporation
and Pacific Gas and Electric Company.<br />
<br />
</p>

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

<p>San Francisco, California<br />
November 2, 2005</p>
</div>
</body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>4
<FILENAME>ex24-1.htm
<DESCRIPTION>POWERS
<TEXT>
<html>
<head>
<title>RESOLUTION OF THE</title>
</head>
<body>
<div>
<p align="right"><b><font size="3" face="CG Times">Exhibit 24.1</font></b></p>

<p align="center"><b><font size="3" face="CG Times">POWER OF ATTORNEY</font></b></p>

<p><font size="3" face="CG Times">&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:</font></p>

<p><font size="3" face="CG Times"></font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="679">
<tr>
<td valign="top">
<p><font size="3" face="CG Times">&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="CG Times">(A)&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">a Registration Statement to be filed with the Securities and Exchange Commission relating to the issuance up to 20&nbsp;million shares of the Corporation&rsquo;s common stock pursuant to the PG&amp;E Corporation Long-Term Incentive
Plan, and</font></p>
</td>
</tr>

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

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="CG Times">(B)</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">any and all amendments, supplements, and other filings or documents related to such Registration Statement.</font></p>
</td>
</tr>
</table>
</div>

<p><font size="3" face="CG Times"><br />
&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.</font></p>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, we have signed these presents this 15th day of December, 2004.</font></p>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times"></font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0">
<tr>
<td valign="top">
<p><u><font size="3" face="CG Times">DAVID R. ANDREWS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> David R. Andrews</p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><u><font size="3" face="CG Times">ROBERT D. GLYNN, JR.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> Robert D. Glynn, Jr.</p>
</td>
</tr>

<tr height="19">
<td height="19" valign="top">
<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td height="19" valign="top"></td>
<td height="19" valign="top"></td>
</tr>

<tr>
<td valign="top">
<p><u><font size="3" face="CG Times">LESLIE S. BILLER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> Leslie S. Biller</p>
</td>
<td valign="top"></td>
<td valign="top">
<p><u><font size="3" face="CG Times">DAVID M. LAWRENCE, M.D.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> David M. Lawrence, MD</p>
</td>
</tr>

<tr height="19">
<td height="19" valign="top">
<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td height="19" valign="top"></td>
<td height="19" valign="top"></td>
</tr>

<tr>
<td valign="top">
<p><u><font size="3" face="CG Times">DAVID A. COULTER&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> David A. Coulter</p>
</td>
<td valign="top"></td>
<td valign="top">
<p><u><font size="3" face="CG Times">MARY S. METZ&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> Mary S. Metz</p>
</td>
</tr>

<tr height="19">
<td height="19" valign="top">
<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td height="19" valign="top"></td>
<td height="19" valign="top"></td>
</tr>

<tr>
<td valign="top">
<p><u><font size="3" face="CG Times">C. LEE COX&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> C. Lee Cox</p>
</td>
<td valign="top"></td>
<td valign="top">
<p><u><font size="3" face="CG Times">BARRY LAWSON WILLIAMS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br />
</font></u> Barry Lawson Williams</p>
</td>
</tr>
</table>
</div>

<div align="center"><font size="3" face="CG Times"></font>
<hr size="2" width="100%" align="center" />
</div>
</div>

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

<div>
<p><font size="3" face="CG Times"></font></p>

<p align="center"><b><font size="3" face="CG Times">POWER OF ATTORNEY</font></b></p>

<p align="center"><b><font size="3" face="CG Times"></font></b></p>

<p align="center"><b><font size="3" face="CG Times"></font></b></p>

<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;PETER A. DARBEE, the undersigned, Director and President and Chief Executive 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 a Director and as President and Chief Executive Officer (principal executive officer) of said Corporation:<br />
</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="646">
<tr>
<td valign="top">
<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">(A)&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">a Registration Statement to be filed with the Securities and Exchange Commission relating to the issuance up to 20&nbsp;million shares of the Corporation&rsquo;s common stock pursuant to the PG&amp;E Corporation Long-Term Incentive
Plan, and</font></p>
</td>
</tr>

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

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="CG Times">(B)</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">any and all amendments, supplements, and other filings or documents related to such Registration Statement.</font></p>
</td>
</tr>
</table>
</div>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times">&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.</font></p>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, I have signed these presents this 27th day of October, 2005.</font></p>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times"></font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="601">
<tr>
<td valign="top">
<p><font size="3" face="CG
Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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><u><font size="3" face="CG Times">PETER A. DARBEE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u><br />
 Peter A. Darbee</p>
</td>
</tr>
</table>
</div>

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

<hr>

<p align="center"><b><font size="3" face="CG Times">POWER OF ATTORNEY</font></b></p>

<p align="center"><b><font size="3" face="CG Times"></font></b></p>

<p align="center"><b><font size="3" face="CG Times"></font></b></p>

<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;CHRISTOPHER P. JOHNS, the undersigned, Senior Vice President, Chief Financial Officer, and Treasurer 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, Chief Financial Officer, and Treasurer (principal financial officer) of said Corporation:<br />
</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="651">
<tr>
<td valign="top">
<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">(A)&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">a Registration Statement to be filed with the Securities and Exchange Commission relating to the issuance up to 20&nbsp;million shares of the Corporation&rsquo;s common stock pursuant to the PG&amp;E Corporation Long-Term Incentive
Plan, and</font></p>
</td>
</tr>

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

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="CG Times">(B)</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">any and all amendments, supplements, and other filings or documents related to such Registration Statement.</font></p>
</td>
</tr>
</table>
</div>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times">&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.</font></p>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, I have signed these presents this 27th day of October, 2005.</font></p>

<p><font size="3" face="CG Times"><br />
</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="613">
<tr height="26">
<td height="26" valign="top">
<p><font size="3" face="CG
Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 height="26" valign="top">
<p><u><font size="3" face="CG Times">CHRISTOPHER P. JOHNS&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u><br />
 Christopher P. Johns</p>
</td>
</tr>
</table>
</div>

<p><font size="3" face="CG Times"></font></p>

<hr>

<p><font size="3" face="CG Times"></font></p>

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

<p align="center"><b><font size="3" face="CG Times">POWER OF ATTORNEY</font></b></p>

<p align="center"><b><font size="3" face="CG Times"></font></b></p>

<p align="center"><b><font size="3" face="CG Times"></font></b></p>

<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;G. ROBERT POWELL, the undersigned, Vice President and Controller 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 Vice
President and Controller (principal accounting officer) of said Corporation:<br />
</font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="630">
<tr>
<td valign="top">
<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">(A)&nbsp;&nbsp;&nbsp;</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">a Registration Statement to be filed with the Securities and Exchange Commission relating to the issuance up to 20&nbsp;million shares of the Corporation&rsquo;s common stock pursuant to the PG&amp;E Corporation Long-Term Incentive
Plan, and</font></p>
</td>
</tr>

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

<tr>
<td valign="top"></td>
<td valign="top">
<p><font size="3" face="CG Times">(B)</font></p>
</td>
<td valign="top">
<p><font size="3" face="CG Times">any and all amendments, supplements, and other filings or documents related to such Registration Statement.</font></p>
</td>
</tr>
</table>
</div>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times">&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.</font></p>

<p><font size="3" face="CG Times"></font></p>

<p><font size="3" face="CG Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN WITNESS WHEREOF, I have signed these presents this 27th day of October, 2005.</font></p>

<p><font size="3" face="CG Times"></font></p>

<div align="center">
<table border="0" cellspacing="0" cellpadding="0" width="613">
<tr height="26">
<td height="26" valign="top">
<p><font size="3" face="CG
Times">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 height="26" valign="top">
<p><u><font size="3" face="CG Times">G. ROBERT POWELL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u><br />
 G. Robert Powel</p>
</td>
</tr>
</table>
</div>

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

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.2
<SEQUENCE>5
<FILENAME>ex24-2.htm
<DESCRIPTION>RESOLUTION
<TEXT>
<html>
<head>
<title>2006 LTIP Resolution</title>
</head>
<body>
<div>
<p align="right"><b>Exhibit 24.2</b></p>

<p align="center" style="line-height: 150%"><b><u>2006 Long-Term Incentive Plan<br>
<br>
<br>
RESOLUTION OF THE<br>
BOARD OF DIRECTORS OF<br>
PG&amp;E CORPORATION<br>
<br>
</u></b><u>December 15, 2004</u></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;WHEREAS, the Nominating, Compensation, and Governance Committee (the &ldquo;Committee&rdquo;) has recommended to this Board of Directors that it
is advisable to approve the 2006 PG&amp;E Corporation Long-Term Incentive Plan (the &ldquo;Plan&rdquo;) to become effective on January 1, 2006, subject to shareholder approval, to replace the current Long-Term Incentive Program which will expire on December 31,
2005;</p>

<p>&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 (1) Employees, Directors, and Consultants (as such terms are defined in the Plan) are eligible to receive
discretionary awards of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, performance units, deferred compensation awards, and other types of stock-based awards, and (2) Non-Employee Directors (as such term is
defined in the Plan) of this corporation are eligible to receive nondiscretionary awards at the time and containing the terms specified in Section 7 of 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;WHEREAS, the Board of Directors has determined that it is in the best interests of this corporation and its shareholders to approve the Plan in
order to (1) provide long-term incentives to further align shareholders&rsquo; and officers&rsquo; interests, and focus employees, directors, and consultants on enhancing total return for shareholders, and (2) attract, retain, and motivate employees and consultants
with the necessary mix of skills and experience for the development and successful operation of this corporation&rsquo;s business;</p>

<p>&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 the Plan is hereby approved and adopted substantially in the form as presented at this meeting; and</p>

<p>&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 (1) 20 million shares of this corporation&rsquo;s common stock (&ldquo;Shares&rdquo;) are hereby reserved for
issuance pursuant to the Plan, and (ii) the determination as to whether Shares shall be deemed to have been issued pursuant to the Plan shall be made in accordance with Section 4.1 of 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;BE IT FURTHER RESOLVED that the Plan shall be submitted for approval by this corporation&rsquo;s shareholders at the corporation&rsquo;s 2005
annual meeting of shareholders, or any adjournment or postponement thereof, and the appropriate officers of this corporation are hereby authorized and directed to solicit proxies from this corporation&rsquo;s shareholders to vote such shareholders&rsquo; shares at
the annual meeting in favor of 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;BE IT FURTHER RESOLVED that the Plan shall become effective on January&nbsp;1, 2006, contingent on having been duly approved by this
corporation&rsquo;s shareholders at the annual meeting; and</p>

<p>&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, provided that the Plan has been approved by shareholders, the Board of Directors hereby authorizes the Committee
(1) to administer the Plan and to exercise those powers specified in Section 3.5 of the Plan, and (2) to determine all questions of interpretation of the Plan or of any award, which determinations shall be final and binding upon all persons having an interest in the
Plan or such award, provided that, with respect to participation by Insiders (as such term is defined in the Plan), the Plan shall be administered in compliance with the requirements, if any, of SEC Rule&nbsp;16b&#8209;3 if at the time any class of equity security of
this corporation is registered pursuant to Section&nbsp;12 of the Securities Exchange Act of 1934, and</p>

<p>&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, provided that the Plan has been approved by shareholders, the Board of Directors hereby delegates to the Chief
Executive Officer of this corporation the authority to grant awards to an Employee (as such term is defined in the Plan) who is not an Insider and who is receiving a salary below the level which requires approval by the Committee, provided that (1) the Chief
Executive Officer is then a member of the Board of Directors of this corporation, and (2) the terms of such awards conform to guidelines established by the Committee; and</p>

<p>&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, following shareholder approval of the Plan, the appropriate officers and counsel of this corporation are hereby
authorized and directed to prepare and file one or more registration statements with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) to register the offer and sale of the Shares pursuant 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;BE IT FURTHER RESOLVED that, following shareholder approval of the Plan, the appropriate officers and counsel of this corporation are hereby
authorized and directed to prepare and file one or more listing applications with respect to the Shares with the New York Stock Exchange and any other exchange which such officers deem appropriate or necessary; and</p>

<p>&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 one or more registration statements, and any and all amendments and supplements thereto, and to do any and all acts necessary to satisfy the requirements of the Securities Act of 1933 and the
regulations of the SEC adopted pursuant thereto with regard to the filing of said registration statement(s), and amendments and supplements, and the offer and sale of the Shares pursuant 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;BE IT FURTHER RESOLVED that the officers and counsel of this corporation are hereby authorized and directed to take such action and execute such
agreements and documents on behalf of this corporation as may in their judgment be necessary or appropriate to carry out this resolution.</p>
</div>

<hr>

<br clear="all" />


<div>
<p>&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 Vice President and 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 December&nbsp;15, 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;WITNESS my hand and the seal of said corporation hereunto affixed this 27th day of October, 2005.</p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="541">
<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;</p>
</td>
<td valign="top">
<p><u>LINDA Y.H. CHENG&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"></td>
<td valign="top">
<p>Linda Y.H. Cheng</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>Vice President and Corporate Secretary</p>
</td>
</tr>

<tr>
<td valign="top"></td>
<td valign="top">
<p>PG&amp;E CORPORATION</p>
</td>
</tr>
</table>

</div>

<p><br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
<br>
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>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;S&nbsp;&nbsp;E&nbsp;&nbsp;A&nbsp;&nbsp;L</div>
</body>
</html>

</TEXT>
</DOCUMENT>
</SUBMISSION>
