Exhibit
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Registration Statements No.
333-121518 on Form S-3 and 333-16253, 333-117930, 333-46772, 333-77149,
333-73054, and 333-129422 on Form S-8 of PG&E Corporation and Registration
Statements No. 33-62488 and 333-109994 on Form S-3 of Pacific Gas and Electric
Company of our reports dated February 21, 2007, relating to the financial
statements and financial statement schedules of PG&E Corporation and Pacific
Gas and Electric Company and management’s report on the effectiveness of
internal control over financial reporting, appearing in and incorporated by
reference in this Annual Report on Form 10-K of PG&E Corporation and Pacific
Gas and Electric Company for the year ended December 31, 2006.
DELOITTE
& TOUCHE LLP
San
Francisco, California
February
21, 2007