EXHIBIT 15 (b)








Texas Utilities Electric Company:

We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited condensed
consolidated interim financial information of Texas Utilities Electric Company
and  subsidiaries  ("TU Electric")  for  the  periods  ended  March 31, 1998
and 1997, as indicated in our report dated May 11, 1998; because we did not
perform an audit, we expressed no opinion on that information.

We  are  aware  that  our  report  referred  to  above,  which is included in
TU Electric's Quarterly Report on Form 10-Q  for  the  quarter  ended  March
31,  1998,  is  incorporated by reference in Registration Statements No.
33-69554 and 333-42985 on Form S-3, and Registration Statement No. 333-83976
on Post Effective Amendment No. 1 to Form S-3, of Texas Utilities Electric
Company.

We also are aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that
Act.



DELOITTE & TOUCHE LLP

Dallas, Texas
May 11, 1998