Tucson Electric Power 10-Q 2007 Q3 Quarterly report

Exhibit 12B

Tucson Electric Power Company

Computation of Ratio of Earnings to Fixed Charges

	9 Months Ended		12 Months Ended			12 Months Ended
	Sept. 30		Sept. 30			Dec. 31,			Dec. 31,			Dec. 31,			Dec. 31,			Dec. 31,
	2007		2007			2006			2005			2004			2003			2002
						- Thousands of Dollars -
Fixed Charges:
Interest on Long-Term Debt	$	37,766	$	50,519		$	51,422		$	56,243		$	69,904		$	76,585		$	65,620
Other Interest (1)		4,020		4,604			6,436			2,597			1,263			1,820			273
Interest on Capital Lease Obligations		48,371		65,903			72,556			79,064			85,869			84,053			87,783
Total Fixed Charges		90,157		121,026			130,414			137,904			157,036			162,458			153,676
Net Income		39,051		43,388			66,745			48,267			46,127			128,913			55,390
Less:
Cumulative Effect of Accounting Change -
Net of Tax		-		-			-			(626	)		-			67,471			-
Net Income from Continuing Operations		39,051		43,388			66,745			48,893			46,127			61,442			55,390
Add (Deduct):
(Income) Losses from Equity Investees (2)		-		(68	)		(320	)		(314	)		(131	)		(76	)		17
Income Taxes		25,279		29,576			42,478			33,907			34,815			21,090			36,434
Total Fixed Charges		90,157		121,026			130,414			137,904			157,036			162,458			153,676
Total Earnings before Taxes and Fixed Charges	$	154,487	$	193,922		$	239,317		$	220,390		$	237,847		$	244,914		$	245,517
Ratio of Earnings to Fixed Charges		1.714		1.602			1.835			1.598			1.515			1.508			1.598
(1) Excludes recognition of Allowance for Borrowed Funds Used During Construction.
(2) Truepricing and Inncom (income) losses.