<ARTICLE> UT
<LEGEND>
This schedule contains summary financial information extracted from
Southwest Gas Corporation's Form 10-Q for the quarter ended March 31, 1997
and is qualified in its entirety by reference to such financial statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1000
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      1296498
<OTHER-PROPERTY-AND-INVEST>                      72317
<TOTAL-CURRENT-ASSETS>                          196104
<TOTAL-DEFERRED-CHARGES>                         50568
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                                 1615487
<COMMON>                                         28546
<CAPITAL-SURPLUS-PAID-IN>                       352099
<RETAINED-EARNINGS>                              18160
<TOTAL-COMMON-STOCKHOLDERS-EQ>                  398805
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<LONG-TERM-DEBT-NET>                            730149
<SHORT-TERM-NOTES>                               86000
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                     6759
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                  393774<F1>
<TOT-CAPITALIZATION-AND-LIAB>                  1615487
<GROSS-OPERATING-REVENUE>                       235231
<INCOME-TAX-EXPENSE>                             13575
<OTHER-OPERATING-EXPENSES>                      183716
<TOTAL-OPERATING-EXPENSES>                      183716
<OPERATING-INCOME-LOSS>                          51515
<OTHER-INCOME-NET>                              (1740)<F2>
<INCOME-BEFORE-INTEREST-EXPEN>                   49775
<TOTAL-INTEREST-EXPENSE>                         14632
<NET-INCOME>                                     21568
<PREFERRED-STOCK-DIVIDENDS>                          0
<EARNINGS-AVAILABLE-FOR-COMM>                    21568
<COMMON-STOCK-DIVIDENDS>                          5491
<TOTAL-INTEREST-ON-BONDS>                            0
<CASH-FLOW-OPERATIONS>                           12564
<EPS-PRIMARY>                                     0.80
<EPS-DILUTED>                                     0.80
<FN>
<F1>Includes:  trust originated preferred securities of $60,000, current
liabilities, net of current long-term debt maturities and short-term
debt, of $136,918 and deferred income taxes and other credits of $196,856.
<F2>Includes distributions related to trust originated preferred securities
of $1,369.
</FN>