<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>