<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from Southwest
Gas Corporation's Form 10-Q for the quarter ended March 31, 1996 and is
qualified in its entirety by reference to such financial statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,159,416
<OTHER-PROPERTY-AND-INVEST>                          0
<TOTAL-CURRENT-ASSETS>                         296,889
<TOTAL-DEFERRED-CHARGES>                             0
<OTHER-ASSETS>                                  76,912
<TOTAL-ASSETS>                               1,533,217
<COMMON>                                        26,355
<CAPITAL-SURPLUS-PAID-IN>                      316,720
<RETAINED-EARNINGS>                             27,084
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 370,159
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                           612,666
<SHORT-TERM-NOTES>                                   0
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                  120,000
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 430,392<F1>
<TOT-CAPITALIZATION-AND-LIAB>                1,533,217
<GROSS-OPERATING-REVENUE>                      188,352
<INCOME-TAX-EXPENSE>                             9,437
<OTHER-OPERATING-EXPENSES>                     149,813
<TOTAL-OPERATING-EXPENSES>                     149,813
<OPERATING-INCOME-LOSS>                         38,539
<OTHER-INCOME-NET>                             (1,290)<F2>
<INCOME-BEFORE-INTEREST-EXPEN>                  37,249
<TOTAL-INTEREST-EXPENSE>                        12,953
<NET-INCOME>                                    14,859
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                   14,859
<COMMON-STOCK-DIVIDENDS>                         5,044
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                          65,112
<EPS-PRIMARY>                                     0.60
<EPS-DILUTED>                                     0.60
<FN>
<F1>Includes:  Trust originated preferred securities of $60,000, current
liabilities, net of current long-term debt maturities of $189,728, and deferred
income taxes and other credits of $180,664.
<F2>Included distributions related to trust originated preferred securities of
$1,369.
</FN>