EXHIBIT
2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Registration Statements No.
333-46772 and No. 333-117930 of PG&E Corporation on Form S-8 of our reports
dated June 26, 2007 appearing in the Annual Reports on Form 11-K of the PG&E
Corporation Retirement Savings Plan and the PG&E Corporation Retirement
Savings Plan for Union-Represented Employees for the year ended December 31,
2006.
/s/ Deloitte
& Touche LLP
San
Francisco, California
June
26,
2007