<PAGE>

   As filed with the Securities and Exchange Commission on December 13, 1999.

                                                       Registration No. 33-

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      under
                           THE SECURITIES ACT OF 1933

                            SIERRA PACIFIC RESOURCES
                            ------------------------
             (Exact name of registrant as specified in its charter)


             Nevada                                              88-019-8358
             ------                                              -----------
(State or other jurisdiction of incorporation                   (I.R.S. Employer
or organization)                                             Identification No.)

            P.O. Box 30150 (6100 Neil Road), Reno, Nevada 89520-3150
            --------------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)

      Executive Long-Term Incentive Plan; Non-Employee Director Stock Plan;
                          Employee Stock Purchase Plan
      ---------------------------------------------------------------------
                            (Full Title of the Plans)

                            William E. Peterson, Esq.
         Senior Vice President, General Counsel and Corporate Secretary
                            Sierra Pacific Resources
                         P.O. Box 30150 (6100 Neil Road)
                             Reno, Nevada 89520-3150
                             -----------------------
                     (Name and address of agent for service)

                                 (775) 834-4011
                                 --------------
          (Telephone number, including area code, of agent for service)

                         CALCULATION OF REGISTRATION FEE
<TABLE>
<CAPTION>
=================================================================================================
                                                      Proposed            Proposed
    Title of                                          maximum             maximum         Amount
   securities                 Amount                  offering            aggregate         of
     to be                     to be                  price per           offering     registration
   registered               registered (1)             share (2)          price (2)        fee
   ----------               --------------            ----------          ---------    ------------

<S>                        <C>                         <C>                <C>            <C>
Common Stock, par          1,600,000 Shares            $18.0625           $28,900,000    $7,629.60
value $1.00
per share (3)
=================================================================================================
</TABLE>
<PAGE>

(1)   The purpose of this Registration Statement is to register an aggregate of
      1,600,000 shares of Common Stock, par value $1.00 per share, of Sierra
      Pacific Resources (the "Company") that have been reserved for issuance
      under each of the plans set forth above, plus such additional number of
      shares as may be required pursuant to the plans set forth above in the
      event of a stock dividend, split-up of shares, recapitalization or other
      similar change in the Common Stock.

(2)   Estimated solely for the purpose of calculating the registration fee, in
      accordance with Rule 457(h)(1), on the basis of the average of the high
      and low prices of the Common Stock, as reported on the New York Stock
      Exchange on December 10, 1999.

(3)   There are also registered hereunder the Rights issued and attached to the
      Common Stock pursuant to the Rights Agreement between Sierra Pacific
      Resources and Harris Trust and Savings Bank dated as of September 21,
      1999.


                                       2
<PAGE>

                                     PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Item 1            Plan Information*

Item 2            Registrant Information and Employee Plan Annual Information*


--------
         *Information required by Part I to be contained in the Section 10(a)
prospectus is omitted from this Registration Statement in accordance with Rule
428 under the Securities Act of 1933, as amended (hereinafter, the "Securities
Act"), and the "Note" to Part I of Form S-8.


                                       3
<PAGE>

                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  INCORPORATION OF DOCUMENTS BY REFERENCE

         The SEC allows us to incorporate by reference the information we file
with them, which means:

         -       incorporated documents are considered part of the prospectus;

         -       we can disclose important information to you by referring you
                 to those documents; and

         -        information that we file with the SEC will automatically
                  update and supersede this incorporated information.

         We incorporate by reference the documents listed below which were filed
with the SEC under the Securities Exchange Act of 1934:

         a. Our annual report on Form 10-K for the fiscal year ending
December 31, 1998;

         b. Our quarterly reports on Form 10-Q for the fiscal quarter ended
March 31, 1999, June 30, 1999 and September 30, 1999;

         c. Our current report on Form 8-K dated August 9, 1999, as amended by
Form 8-K/A dated September 20, 1999; and

         d. Our current report on Form 8-K dated December 7, 1999; and

         e. The description of our capital stock contained in our
registration statement on Form 8-B, filed with the SEC on September 30, 1984,
and the description of the Rights agreement dated as of September 21, 1999,
as set forth on our Form 8-K dated December 7, 1999, including all amendments
and reports amending such description.

         We also incorporate by reference each of the following documents
that we will file with the SEC after the date of this registration statement
until this offering is completed:

         -        reports filed under Sections 13(a) and (c) of the
                  Securities Exchange Act of 1934.

         -        definitive proxy or information statements filed under Section
                  14 of the Securities Exchange Act of 1934 in connection with
                  any subsequent stockholders' meeting; and

         -        any reports filed under Section 15(d) of the Securities
                  Exchange Act of 1934.

                                      II-1
<PAGE>

         You should rely only on information contained or incorporated by
reference in this registration statement. We have not authorized any other
person to provide you with different information. If anyone provides you with
different or inconsistent information, you should not rely on it. We are not
making an offer to sell these securities in any jurisdiction where the offer or
sale is not permitted.

         You may request a copy of any filings referred to above (excluding
exhibits), at no cost, by contacting us at the following address: Director of
Finance/Assistant Treasurer, Sierra Pacific Resources, P.O. Box 30150 (6100 Neil
Road), Reno, Nevada 89520-3150, Telephone: (775) 834-4358.

Item 4.  DESCRIPTION OF SECURITIES

         Not applicable.

Item 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL

         Not applicable.

Item 6.  INDEMNIFICATION OF OFFICERS AND DIRECTORS

         The Nevada Revised Statutes provide that under certain circumstances a
corporation may indemnify any person for amounts incurred in connection with a
pending or threatened action, suit or proceeding in which he is, or is
threatened to be made, a party by reason of his being a director, officer,
employee or agent of the corporation.

         The Articles of Incorporation of Sierra Pacific Resources provide in
substance that we will indemnify each of our directors and officers and former
directors and officers against expenses necessarily incurred in connection with
the defense of any action, suit or proceeding in which he or she is made a party
by reason of being or having been a director or officer of Sierra Pacific
Resources, except in relation to matters as to which he or she shall be adjudged
liable for negligence or misconduct.

         Sierra Pacific Resources has purchased insurance coverage under a
policy insuring our directors and officers against certain liabilities which
they may incur in their capacity as such.

Item 7.  EXEMPTION FROM REGISTRATION CLAIMED

         Not applicable.

Item 8.  EXHIBITS

         The following is an index of all exhibits filed as part of this
Registration Statement.


                                      II-2
<PAGE>

         5.1      Opinion of Choate, Hall & Stewart as to the legality of the
                  shares being registered.

         5.2      Opinion of Woodburn and Wedge as to the legality of the shares
                  being registered.

         15.1     Letter of Deloitte & Touche LLP regarding unaudited interim
                  financial information

         23.1     Consent of Deloitte & Touche LLP.

         23.2     Consent of Choate, Hall & Stewart (included in Exhibit 5.1).

         23.3     Consent of Woodburn and Wedge (included in Exhibit 5.2).

         24.1     Power of Attorney (included in page II-5).

         99.1     Sierra Pacific Resources' Executive Long-Term Incentive Plan.

         99.2     Sierra Pacific Resources' Non-Employee Director Stock Plan.

         99.3     Sierra Pacific Resources' Employee Stock Purchase Plan.

Item 9.  UNDERTAKINGS

         (a)      Sierra Pacific Resources hereby undertakes:

         (1) To file, during any period in which offers or sales are being made,
a post-effective amendment to this registration statement to include any
material information with respect to the plan of distribution not previously
disclosed in the registration statement or any material change to such
information in the registration statement;

         (2) that, for the purpose of determining any liability under the
Securities Act of 1933, as amended (the "Securities Act"), 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; and

         (3) 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.

         (b) Sierra Pacific Resources hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of our 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 therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.

                                      II-3
<PAGE>


         (c) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of Sierra Pacific Resources pursuant to the foregoing provisions, or otherwise,
Sierra Pacific Resources have been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the
payment by us of expenses incurred or paid by a director, officer or controlling
person of Sierra Pacific Resources 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, we will, unless in the opinion
of counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by
it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.


                                      II-4
<PAGE>

                                INDEX TO EXHIBITS

<TABLE>
<CAPTION>
EXHIBIT NUMBER                                                                        PAGE

         <S>      <C>                                                                 <C>
         5.1      Opinion of Choate, Hall & Stewart as to the legality of the
                  shares being registered.

         5.2      Opinion of Woodburn and Wedge as to the legality of the shares
                  being registered.

         15.1     Letter of Deloitte & Touche LLP regarding unaudited interim
                  financial information

         23.1     Consent of Deloitte & Touche LLP.

         23.2     Consent of Choate, Hall & Stewart (included in Exhibit 5.1).

         23.3     Consent of Woodburn and Wedge (included in Exhibit 5.2).

         24.1     Power of Attorney (included in page II-5).

         99.1     Sierra Pacific Resources' Executive Long-Term Incentive Plan.

         99.2     Sierra Pacific Resources' Non-Employee Director Stock Plan.

         99.3     Sierra Pacific Resources' Employee Stock Purchase Plan.
</TABLE>


                                      II-5
<PAGE>

                                   SIGNATURES

         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 of Reno, State of Nevada, on the 7th day of
December, 1999.

                                   SIERRA PACIFIC RESOURCES

                                   By /s/ Malyn K. Malquist
                                      --------------------------------
                                      Malyn K. Malquist, President and
                                      Chief Operating Officer

                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints Malyn K. Malquist, William E.
Peterson, Richard K. Atkinson and William C. Rogers and each of them, as his or
her true and lawful attorneys-in-fact and agents, with full power of
substitution, for him or her and in his or her name, place and stead, in any and
all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement, and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact and
agents full power and authority to do and perform each and every act and thing
requisite and necessary to be done in connection therewith, as fully to all
intents and purposes as he or she might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents or any of them, or
their or his substitute or substitutes, shall do or cause to be done by virtue
hereof.

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated:

<TABLE>
<CAPTION>
SIGNATURE                                     TITLE                                        DATE

<S>                                           <C>                                          <C>
/s/ Michael R. Niggli                         Chairman, Chief Executive Officer            December 7,  1999
-----------------------------------           and Director
Michael R. Niggli

/s/ Malyn K. Malquist                         President, Chief Operating Officer           December 7,  1999
-----------------------------------           and Director
Malyn K. Malquist

/s/ Mark A. Ruelle                            Senior Vice President,                       December 7, 1999
-----------------------------------           Chief Financial Officer
Mark A. Ruelle                                and Treasurer
<PAGE>

SIGNATURE                                     TITLE                                        DATE

/s/ Edward P. Bliss                           Director                                     December 7, 1999
-----------------------------------
Edward P. Bliss

/s/ Mary Kaye Cashman                        Director                                     December 7, 1999
-----------------------------------
Mary Kaye Cashman

/s/ Mary Lee Coleman                         Director                                     December 7, 1999
-----------------------------------
Mary Lee Coleman

/s/ Krestine M. Corbin                       Director                                     December 7, 1999
-----------------------------------
Krestine M. Corbin

/s/ T.J. Day                                 Director                                     December 7, 1999
-----------------------------------
T.J. Day

/s/ James R. Donnelley                       Director                                     December 7, 1999
-----------------------------------
James R. Donnelley

/s/ Fred D. Gibson, Jr.                      Director                                     December 7, 1999
-----------------------------------
Fred D. Gibson, Jr.

/s/ John L. Goolsby                          Director                                     December 7, 1999
-----------------------------------
John L. Goolsby
<PAGE>

SIGNATURE                                     TITLE                                        DATE

/s/ Jerry E. Herbst                           Director                                     December 7, 1999
-----------------------------------
Jerry E. Herbst

/s/ James L. Murphy                           Director                                     December 7, 1999
-----------------------------------
James L. Murphy

/s/ John F. O'Reilly
-----------------------------------           Director                                     December 7, 1999
John F. O'Reilly

/s/ Dennis E. Wheeler
-----------------------------------           Director                                     December 7, 1999
Dennis E. Wheeler
</TABLE>
[{"type": "S-8", "sequence": "1", "description": "FORM S-8", "secsgml_size_bytes": 18926}]
{"company-data": {"conformed-name": "SIERRA PACIFIC RESOURCES", "cik": "0000741508", "assigned-sic": "4931", "irs-number": "880044418", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-92651", "film-number": "99773636"}, "business-address": {"street1": "PO BOX 10100", "street2": "6100 NEIL RD", "city": "RENO", "state": "NV", "zip": "89511", "phone": "7028344011"}, "mail-address": {"street1": "P O BOX 30150", "street2": "6100 NEIL ROAD", "city": "RENO", "state": "NV", "zip": "89511"}}
As filed with the Securities and Exchange Commission on December 13, 1999.

                                                       Registration No. 33-

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      under
                           THE SECURITIES ACT OF 1933

                            SIERRA PACIFIC RESOURCES
                            ------------------------
             (Exact name of registrant as specified in its charter)

             Nevada                                              88-019-8358
             ------                                              -----------
(State or other jurisdiction of incorporation                   (I.R.S. Employer
or organization)                                             Identification No.)

            P.O. Box 30150 (6100 Neil Road), Reno, Nevada 89520-3150
            --------------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)

      Executive Long-Term Incentive Plan; Non-Employee Director Stock Plan;
                          Employee Stock Purchase Plan
      ---------------------------------------------------------------------
                            (Full Title of the Plans)

                            William E. Peterson, Esq.
         Senior Vice President, General Counsel and Corporate Secretary
                            Sierra Pacific Resources
                         P.O. Box 30150 (6100 Neil Road)
                             Reno, Nevada 89520-3150
                             -----------------------
                     (Name and address of agent for service)

                                 (775) 834-4011
                                 --------------
          (Telephone number, including area code, of agent for service)

                         CALCULATION OF REGISTRATION FEE
=================================================================================================
                                                      Proposed            Proposed
    Title of                                          maximum             maximum         Amount
   securities                 Amount                  offering            aggregate         of
     to be                     to be                  price per           offering     registration
   registered               registered (1)             share (2)          price (2)        fee
   ----------               --------------            ----------          ---------    ------------
Common Stock, par          1,600,000 Shares            $18.0625           $28,900,000    $7,629.60
value $1.00
per share (3)
=================================================================================================
(1)   The purpose of this Registration Statement is to register an aggregate of
      1,600,000 shares of Common Stock, par value $1.00 per share, of Sierra
      Pacific Resources (the "Company") that have been reserved for issuance
      under each of the plans set forth above, plus such additional number of
      shares as may be required pursuant to the plans set forth above in the
      event of a stock dividend, split-up of shares, recapitalization or other
      similar change in the Common Stock.

(2)   Estimated solely for the purpose of calculating the registration fee, in
      accordance with Rule 457(h)(1), on the basis of the average of the high
      and low prices of the Common Stock, as reported on the New York Stock
      Exchange on December 10, 1999.

(3)   There are also registered hereunder the Rights issued and attached to the
      Common Stock pursuant to the Rights Agreement between Sierra Pacific
      Resources and Harris Trust and Savings Bank dated as of September 21,
      1999.

                                       2
PART I

              INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS

Item 1            Plan Information*

Item 2            Registrant Information and Employee Plan Annual Information*

--------
         *Information required by Part I to be contained in the Section 10(a)
prospectus is omitted from this Registration Statement in accordance with Rule
428 under the Securities Act of 1933, as amended (hereinafter, the "Securities
Act"), and the "Note" to Part I of Form S-8.

                                       3
PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

Item 3.  INCORPORATION OF DOCUMENTS BY REFERENCE

         The SEC allows us to incorporate by reference the information we file
with them, which means:

         -       incorporated documents are considered part of the prospectus;

         -       we can disclose important information to you by referring you
                 to those documents; and

         -        information that we file with the SEC will automatically
                  update and supersede this incorporated information.

         We incorporate by reference the documents listed below which were filed
with the SEC under the Securities Exchange Act of 1934:

         a. Our annual report on Form 10-K for the fiscal year ending
December 31, 1998;

         b. Our quarterly reports on Form 10-Q for the fiscal quarter ended
March 31, 1999, June 30, 1999 and September 30, 1999;

         c. Our current report on Form 8-K dated August 9, 1999, as amended by
Form 8-K/A dated September 20, 1999; and

         d. Our current report on Form 8-K dated December 7, 1999; and

         e. The description of our capital stock contained in our
registration statement on Form 8-B, filed with the SEC on September 30, 1984,
and the description of the Rights agreement dated as of September 21, 1999,
as set forth on our Form 8-K dated December 7, 1999, including all amendments
and reports amending such description.

         We also incorporate by reference each of the following documents
that we will file with the SEC after the date of this registration statement
until this offering is completed:

         -        reports filed under Sections 13(a) and (c) of the
                  Securities Exchange Act of 1934.

         -        definitive proxy or information statements filed under Section
                  14 of the Securities Exchange Act of 1934 in connection with
                  any subsequent stockholders' meeting; and

         -        any reports filed under Section 15(d) of the Securities
                  Exchange Act of 1934.

                                      II-1
You should rely only on information contained or incorporated by
reference in this registration statement. We have not authorized any other
person to provide you with different information. If anyone provides you with
different or inconsistent information, you should not rely on it. We are not
making an offer to sell these securities in any jurisdiction where the offer or
sale is not permitted.

         You may request a copy of any filings referred to above (excluding
exhibits), at no cost, by contacting us at the following address: Director of
Finance/Assistant Treasurer, Sierra Pacific Resources, P.O. Box 30150 (6100 Neil
Road), Reno, Nevada 89520-3150, Telephone: (775) 834-4358.

Item 4.  DESCRIPTION OF SECURITIES

         Not applicable.

Item 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL

         Not applicable.

Item 6.  INDEMNIFICATION OF OFFICERS AND DIRECTORS

         The Nevada Revised Statutes provide that under certain circumstances a
corporation may indemnify any person for amounts incurred in connection with a
pending or threatened action, suit or proceeding in which he is, or is
threatened to be made, a party by reason of his being a director, officer,
employee or agent of the corporation.

         The Articles of Incorporation of Sierra Pacific Resources provide in
substance that we will indemnify each of our directors and officers and former
directors and officers against expenses necessarily incurred in connection with
the defense of any action, suit or proceeding in which he or she is made a party
by reason of being or having been a director or officer of Sierra Pacific
Resources, except in relation to matters as to which he or she shall be adjudged
liable for negligence or misconduct.

         Sierra Pacific Resources has purchased insurance coverage under a
policy insuring our directors and officers against certain liabilities which
they may incur in their capacity as such.

Item 7.  EXEMPTION FROM REGISTRATION CLAIMED

         Not applicable.

Item 8.  EXHIBITS

         The following is an index of all exhibits filed as part of this
Registration Statement.

                                      II-2
5.1      Opinion of Choate, Hall & Stewart as to the legality of the
                  shares being registered.

         5.2      Opinion of Woodburn and Wedge as to the legality of the shares
                  being registered.

         15.1     Letter of Deloitte & Touche LLP regarding unaudited interim
                  financial information

         23.1     Consent of Deloitte & Touche LLP.

         23.2     Consent of Choate, Hall & Stewart (included in Exhibit 5.1).

         23.3     Consent of Woodburn and Wedge (included in Exhibit 5.2).

         24.1     Power of Attorney (included in page II-5).

         99.1     Sierra Pacific Resources' Executive Long-Term Incentive Plan.

         99.2     Sierra Pacific Resources' Non-Employee Director Stock Plan.

         99.3     Sierra Pacific Resources' Employee Stock Purchase Plan.

Item 9.  UNDERTAKINGS

         (a)      Sierra Pacific Resources hereby undertakes:

         (1) To file, during any period in which offers or sales are being made,
a post-effective amendment to this registration statement to include any
material information with respect to the plan of distribution not previously
disclosed in the registration statement or any material change to such
information in the registration statement;

         (2) that, for the purpose of determining any liability under the
Securities Act of 1933, as amended (the "Securities Act"), 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; and

         (3) 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.

         (b) Sierra Pacific Resources hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of our 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 therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.

                                      II-3
(c) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of Sierra Pacific Resources pursuant to the foregoing provisions, or otherwise,
Sierra Pacific Resources have been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the
payment by us of expenses incurred or paid by a director, officer or controlling
person of Sierra Pacific Resources 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, we will, unless in the opinion
of counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by
it is against public policy as expressed in the Securities Act and will be
governed by the final adjudication of such issue.

                                      II-4
INDEX TO EXHIBITS
EXHIBIT NUMBER                                                                        PAGE
5.1      Opinion of Choate, Hall & Stewart as to the legality of the
                  shares being registered.

         5.2      Opinion of Woodburn and Wedge as to the legality of the shares
                  being registered.

         15.1     Letter of Deloitte & Touche LLP regarding unaudited interim
                  financial information

         23.1     Consent of Deloitte & Touche LLP.

         23.2     Consent of Choate, Hall & Stewart (included in Exhibit 5.1).

         23.3     Consent of Woodburn and Wedge (included in Exhibit 5.2).

         24.1     Power of Attorney (included in page II-5).

         99.1     Sierra Pacific Resources' Executive Long-Term Incentive Plan.

         99.2     Sierra Pacific Resources' Non-Employee Director Stock Plan.

         99.3     Sierra Pacific Resources' Employee Stock Purchase Plan.
II-5
SIGNATURES

         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 of Reno, State of Nevada, on the 7th day of
December, 1999.

                                   SIERRA PACIFIC RESOURCES

                                   By /s/ Malyn K. Malquist
                                      --------------------------------
                                      Malyn K. Malquist, President and
                                      Chief Operating Officer

                                POWER OF ATTORNEY

         KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below hereby constitutes and appoints Malyn K. Malquist, William E.
Peterson, Richard K. Atkinson and William C. Rogers and each of them, as his or
her true and lawful attorneys-in-fact and agents, with full power of
substitution, for him or her and in his or her name, place and stead, in any and
all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement, and to file the same, with all
exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact and
agents full power and authority to do and perform each and every act and thing
requisite and necessary to be done in connection therewith, as fully to all
intents and purposes as he or she might or could do in person, hereby ratifying
and confirming all that said attorneys-in-fact and agents or any of them, or
their or his substitute or substitutes, shall do or cause to be done by virtue
hereof.

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated:
SIGNATURE                                     TITLE                                        DATE
/s/ Michael R. Niggli                         Chairman, Chief Executive Officer            December 7,  1999
-----------------------------------           and Director
Michael R. Niggli

/s/ Malyn K. Malquist                         President, Chief Operating Officer           December 7,  1999
-----------------------------------           and Director
Malyn K. Malquist

/s/ Mark A. Ruelle                            Senior Vice President,                       December 7, 1999
-----------------------------------           Chief Financial Officer
Mark A. Ruelle                                and Treasurer
SIGNATURE                                     TITLE                                        DATE

/s/ Edward P. Bliss                           Director                                     December 7, 1999
-----------------------------------
Edward P. Bliss

/s/ Mary Kaye Cashman                        Director                                     December 7, 1999
-----------------------------------
Mary Kaye Cashman

/s/ Mary Lee Coleman                         Director                                     December 7, 1999
-----------------------------------
Mary Lee Coleman

/s/ Krestine M. Corbin                       Director                                     December 7, 1999
-----------------------------------
Krestine M. Corbin

/s/ T.J. Day                                 Director                                     December 7, 1999
-----------------------------------
T.J. Day

/s/ James R. Donnelley                       Director                                     December 7, 1999
-----------------------------------
James R. Donnelley

/s/ Fred D. Gibson, Jr.                      Director                                     December 7, 1999
-----------------------------------
Fred D. Gibson, Jr.

/s/ John L. Goolsby                          Director                                     December 7, 1999
-----------------------------------
John L. Goolsby
SIGNATURE                                     TITLE                                        DATE

/s/ Jerry E. Herbst                           Director                                     December 7, 1999
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Jerry E. Herbst

/s/ James L. Murphy                           Director                                     December 7, 1999
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James L. Murphy

/s/ John F. O'Reilly
-----------------------------------           Director                                     December 7, 1999
John F. O'Reilly

/s/ Dennis E. Wheeler
-----------------------------------           Director                                     December 7, 1999
Dennis E. Wheeler