<ARTICLE> UT <LEGEND> This schedule contains summary financial information extracted from Southwest Gas Corporation's Form 10-Q for the quarter ended June 30, 1997 and is qualified in its entirety by reference to such financial statements. </LEGEND> <RESTATED> <MULTIPLIER> 1,000 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-END> JUN-30-1997 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 1,319,777 <OTHER-PROPERTY-AND-INVEST> 71,039 <TOTAL-CURRENT-ASSETS> 183,662 <TOTAL-DEFERRED-CHARGES> 50,484 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 1,624,962 <COMMON> 28,719 <CAPITAL-SURPLUS-PAID-IN> 354,942 <RETAINED-EARNINGS> (152) <TOTAL-COMMON-STOCKHOLDERS-EQ> 383,509 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 754,442 <SHORT-TERM-NOTES> 88,420 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 6,347 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 392,244<F1> <TOT-CAPITALIZATION-AND-LIAB> 1,624,962 <GROSS-OPERATING-REVENUE> 372,169 <INCOME-TAX-EXPENSE> 5,586 <OTHER-OPERATING-EXPENSES> 324,636 <TOTAL-OPERATING-EXPENSES> 324,636 <OPERATING-INCOME-LOSS> 47,533 <OTHER-INCOME-NET> (2,880)<F2> <INCOME-BEFORE-INTEREST-EXPEN> 44,653 <TOTAL-INTEREST-EXPENSE> 30,247 <NET-INCOME> 8,820 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 8,820 <COMMON-STOCK-DIVIDENDS> 11,020 <TOTAL-INTEREST-ON-BONDS> 0 <CASH-FLOW-OPERATIONS> 30,651 <EPS-PRIMARY> 0.33 <EPS-DILUTED> 0.33 <FN> <F1>Includes: trust originated preferred securities of $60,000, current liabilities, net of current long-term debt maturities and short-term debt, of $132,976 and deferred income taxes and other credits of $199,268. <F2>Includes distributions related to trust originated preferred securities $2,738. </FN>