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EXHIBIT 23.1
The combined financial statements of Reliant Resources, Inc. and Affiliates
give effect to the completion of a 240,000 for 1 split of the Company's
outstanding common stock and the consolidation of certain affiliates which are
to be effected prior to the effective date of this Registration Statement. The
following consent and report on financial statement schedule is in the form
which will be signed by Deloitte & Touche LLP upon consummation of the above
events, which are described in Notes 1 and 15 of the Combined Financial
Statements, and assuming that from December 8, 2000 to the date of such event,
no other events have occurred which would affect the combined financial
statements and notes thereto.
DELOITTE & TOUCHE LLP
Houston, Texas
December 13, 2000
INDEPENDENT AUDITORS' CONSENT AND REPORT ON FINANCIAL SCHEDULE
We consent to the use in this Amendment No. 2 to Registration Statement No.
333-48038 of Reliant Resources, Inc. on Form S-1 of our report on the combined
financial statements of Reliant Resources, Inc. and Affiliates as of December
31, 1998 and 1999 and September 30, 2000, for each of the three years in the
period ended December 31, 1999 and for the nine months ended September 30, 2000,
appearing in the Prospectus, which is a part of this Registration Statement, and
to the reference to us under the heading "Experts" in such Prospectus.
Our audit of the combined financial statements of Reliant Resources, Inc.
and Affiliates referred to above also included the financial statement schedule
of Reliant Resources, Inc. and Affiliates, listed in Item 16. This financial
statement schedule is the responsibility of management. Our responsibility is to
express an opinion based on our audit. In our opinion, such financial statement
schedule, when considered in relation to the basic combined financial statements
of Reliant Resources, Inc. and Affiliates taken as a whole, presents fairly in
all material respects the information set forth therein.
