We consent to the incorporation by reference in Registration
Statements No. 333-149360 on Form S-3, 333-144498 on Form S-3D, and 333-16253,
333-117930, 333-77149, 333-73054, and 333-129422 on Form S-8 of PG&E
Corporation and Registration Statements No. 33-62488 and 333-149361 on Form S-3
of Pacific Gas and Electric Company of our reports dated February 19, 2009,
relating to the financial statements and financial statement schedules of
PG&E Corporation and Pacific Gas and Electric Company and the effectiveness
of PG&E Corporation's and Pacific Gas and Electric Company’s internal
control over financial reporting, appearing in this Annual Report on Form 10-K
of PG&E Corporation and Pacific Gas and Electric Company for the year ended
December 31, 2008. The report on the financial statements and the effectiveness
of the internal control over financial reporting expresses an unqualified
opinion and includes for PG&E Corporation and Pacific Gas and Electric
Company an explanatory paragraph stating that in January 2008 new
accounting standards were adopted for addressing fair value measurement and an
amendment to an interpretation of accounting standards for offsetting amounts
related to certain contracts, in 2007 a new interpretation of accounting
standards for uncertainty in income taxes, and in 2006 new accounting standards
for defined benefit pensions and other postretirement plans and share-based
payments.
DELOITTE
& TOUCHE LLP
February
19, 2009
San Francisco, CA